Part 4

Stamp duty land tax

Reliefs

Compliance with planning obligations
61
1
A land transaction that is entered into in order to comply with a planning obligation or a modification of a planning obligation is exempt from charge if—
a
the planning obligation or modification is enforceable against the vendor,
b
the purchaser is a public authority, and
c
the transaction takes place within the period of five years beginning with the date on which the planning obligation was entered into or modified.
2
In this section—
a
in relation to England and Wales—
- “planning obligation” means either of the following—
  1. a planning obligation within the meaning of section 106 of the Town and Country Planning Act 1990 that is entered into in accordance with subsection (9) of that section, or
  2. a planning obligation within the meaning of section 299A of that Act that is entered into in accordance with subsection (2) of that section; and
- “modification” of a planning obligation means modification as mentioned in section 106A(1) of that Act;
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in relation to Northern Ireland—
- “
planning obligation
” means a planning agreement within the meaning of section 76 of the Planning Act (Northern Ireland) 2011 that is entered into in accordance with subsection (10) of that section, and
- “
modification of a planning obligation
” means modification as mentioned in section 77(1) of that Act.
3
The following are public authorities for the purposes of subsection (1)(b)—
Government A Minister of the Crown or government department . . . A Northern Ireland department The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government
Local government: England A county or district council constituted under section 2 of the Local Government Act 1972 (c. 70) The council of a London borough The Common Council of the City of London The Greater London Authority Transport for London The Council of the Isles of Scilly
Local government: Wales A county or county borough council constituted under section 21 of the Local Government Act 1972
. . .
Local government: Northern Ireland A district council within the meaning of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.))
Health: England and Wales A Strategic Health Authority established under section 13 of the National Health Service Act 2006 A Special Health Authority established under section 28 of that Act or section 22 of the National Health Service (Wales) Act 2006 A Primary Care Trust established under section 18 of the National Health Service Act 2006 A Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 A National Health Service Trust established under section 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006
. . .
Health: Northern Ireland The Regional Agency for Public Health and Social Well-being A Health and Social Care trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1))
Other planning authorities Any other authority that— 1. is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8), ... ...
Prescribed persons A person prescribed for the purposes of this section by Treasury order
Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(a) (with Sch. 3 Pt. 1)
Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(b) (with Sch. 3 Pt. 1)
Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(c) (with Sch. 3 Pt. 1)
Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(d) (with Sch. 3 Pt. 1)
Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(e) (with Sch. 3 Pt. 1)
Words in s. 61(3) substituted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 63 (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, s. 161(4)(5) of the amending Act.
Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2
Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2
Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2
Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2
S. 61(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2
Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)
Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)
S. 61(2)(c) substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 99 (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2)
Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))
Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))
Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(a)
Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(b)
Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)
Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)