S18.19.7 Transfers to Government Departments

Owned by Former user (Deleted)
Mar 03, 2015

Question: Is a certificate required in connection with a conveyance in favour of a Government body?

Answer: Although section 107 of the Finance Act 2003 provides for certain Government bodies to be exempt from charge, the exemption is a relief that has to be claimed on an SDLT1. It cannot be self-certified. Code 18 in box 9 of SDLT1 claims the relief. As such the Keeper will expect to see a Revenue certificate.

 

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