SDLTM29610 - Reliefs and exemptions: miscellaneous provisions: NHS Trusts and NHS Foundation Trusts

A land transaction is exempt from charge where the purchaser is

• NHS England;
• an integrated care board established under section 14Z25 of the National Health Service Act 2006;
• an NHS trust established under section 25 of the National Health Service Act 2006
• an NHS foundation trust;
• a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;
• a National Health Service trust established under section 18 of the Act;
• a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991

Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.