LBTT3046 Sovereign Bodies and International Organisations

LBTT guidance for tax relief for certain transactions involving sovereign bodies and international organisations.

Overseas Heads of State, Governments or other Sovereign bodies are not generally exempt from liability to LBTT.

However, full relief from LBTT will be given on the purchase or lease of headquarter premises of an international organisation where the Statutory Instrument conferring Immunities and Privileges on the organisation accords to its Director or High Officer exemption from UK taxation on the same terms as are accorded to a diplomatic agent.

Claiming the relief

To claim this relief see the guidance How to make a LBTT return and pay tax.

Last updated: 
8 October 2015
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