SDLTM29660 - Reliefs

Highways

Section 281A Highways Act 1980

A transaction to which the Minister (for the purposes of the Highways Act 1980) is a party is exempt from charge

• where it relates to a highway or proposed highway which is, or is to become, a trunk road, and
• in respect of which SDLT would otherwise be payable as an expense incurred by the Minister under the Highways Act 1980.

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.