LBTT3045 Diplomatic Premises relief

LBTT guidance on tax relief for certain land transactions involving diplomatic premises.

Full relief from LBTT is available for certain acquisitions of certain diplomatic and consular premises under the following provisions:

  • Purchase or lease of premises of a diplomatic mission or the official residence of the head of mission (Articles 23 and 24 of the Vienna Convention on Diplomatic Relations, incorporated as Schedule 1 to the Diplomatic Privileges Act 1964).

  • Purchase or lease of consular premises or the official residence of the consular head (Article 32 of the Vienna Convention on Consular Relations, incorporatedas Schedule 1 to the Consular Relations Act 1968.


Relief conditions

Prior to claiming this relief, the mission or consulate concerned must have obtained confirmation of the diplomatic status of the premises, in accordance with the Diplomatic & Consular Premises Act 1987, from the Diplomatic Missions & International Organisations Unit of the Foreign  and Commonwealth Office Protocol Directorate.

This relief does not apply to the purchase or lease of the private residence of a diplomat or consular office.

Claiming the relief

To claim this relief see the guidance How to make a LBTT return and pay tax.

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