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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Partial relief: charity not a qualifying charity

397.Paragraph 8(1) provides the conditions under which a charity (“C”) which is not a qualifying charity is eligible for partial relief under paragraphs 6 and 7. These are where:

  • C is acquiring land jointly as tenants in common with a non-charity;

  • C is not a qualifying charity;

  • the partial relief provisions would apply if C were a qualifying charity; and

  • C intends to hold the greater part of its share in the property for qualifying charitable purposes.

398.Where paragraph 7 (withdrawal of partial relief) applies, sub-paragraph (2) provides that a disqualifying event includes:

  • any transfer by C of a major interest in the whole or any part of the subject-matter of the relevant transaction; and

  • any grant by C at a premium of a low-rental lease of the whole or any part of that subject-matter.

399.Paragraph 7 is subject to modifications.

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