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Land and Buildings Transaction Tax (Scotland) Act 2013

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SCHEDULE 13SCharities relief

(introduced by section 27)

This schedule has no associated Explanatory Notes

The reliefS

1A land transaction is exempt from charge if the buyer is a charity and the qualifying conditions are met.

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Commencement Information

I1 Sch. 13 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Qualifying conditionsS

2The qualifying conditions are—

(a)that the buyer intends to hold—

(i)the subject-matter of the transaction, or

(ii)the greater part of that subject-matter,

for qualifying charitable purposes, and

(b)that the transaction has not been entered into for the purpose of avoiding the tax (whether by the buyer or any other person).

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Commencement Information

I2 Sch. 13 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Qualifying charitable purposesS

3A buyer holds the subject-matter of a transaction for qualifying charitable purposes if the buyer holds it—

(a)for use in the furtherance of the charitable purposes of the buyer or of another charity, or

(b)as an investment from which the profits are applied to the charitable purposes of the buyer.

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Commencement Information

I3 Sch. 13 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Withdrawal of reliefS

4Relief under this schedule is withdrawn, or partially withdrawn, if—

(a)a disqualifying event occurs—

(i)before the end of the period of 3 years beginning with the effective date of the transaction which was exempt from charge under this schedule (“the relevant transaction”), or

(ii)in pursuance of, or in connection with, arrangements made before the end of that period, and

(b)at the time of the disqualifying event the buyer holds a chargeable interest—

(i)that was acquired by the buyer under the relevant transaction, or

(ii)that is derived from an interest so acquired.

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Commencement Information

I4 Sch. 13 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

5A “disqualifying event” means—

(a)the buyer ceasing to be established for charitable purposes only, or

(b)the subject-matter of the relevant transaction, or any interest or right derived from it, being held or used by the buyer otherwise than for qualifying charitable purposes.

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Commencement Information

I5 Sch. 13 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

6Where the relevant transaction is exempt from charge by virtue of qualifying condition (a)(ii), the following are also disqualifying events—

(a)any transfer by the buyer of a major interest in the whole or any part of the subject-matter of the relevant transaction, or

(b)any grant by the buyer at a premium of a low-rental lease of the whole or any part of that subject-matter,

that is not made for the charitable purposes of the buyer.

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Commencement Information

I6 Sch. 13 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

7A lease—

(a)is granted “at a premium” if there is consideration other than rent, and

(b)is a “low-rental” lease if the annual rent (if any) is less than £1,000 a year.

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Commencement Information

I7 Sch. 13 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

8Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the relevant transaction but for the relief.

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Commencement Information

I8 Sch. 13 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

9Where relief is partially withdrawn, the amount of tax chargeable is an appropriate proportion of the tax that would have been chargeable but for the relief.

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Commencement Information

I9 Sch. 13 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

10An “appropriate proportion” means an appropriate proportion having regard to—

(a)what was acquired by the buyer under the relevant transaction and what is held by the buyer at the time of the disqualifying event, and

(b)the extent to which what is held by the buyer at that time becomes used or held for purposes other than qualifying charitable purposes.

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Commencement Information

I10 Sch. 13 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

11In relation to a transfer or grant that is, by virtue of paragraph 6, a disqualifying event—

(a)the date of the event for the purposes of paragraph 4 is the effective date of the transfer or grant,

(b)paragraph 4(b) has effect as if, for “at the time” there were substituted “ immediately before ”,

(c)paragraph 10 has effect as if—

(i)in paragraph (a), for “at the time of” there were substituted “ immediately before and immediately after ”,

(ii)paragraph (b) were omitted.

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Commencement Information

I11 Sch. 13 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Charitable trustsS

12This schedule applies in relation to a charitable trust as it applies to a charity.

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Commencement Information

I12 Sch. 13 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

13Charitable trust” means—

(a)a trust of which all the beneficiaries are charities, or

(b)a unit trust scheme in which all the unit holders are charities.

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Commencement Information

I13 Sch. 13 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

14In this schedule as it applies in relation to a charitable trust—

(a)references to the buyer in paragraph 3(a) and (b) are to the beneficiaries or unit holders, or any of them,

(b)the reference to the buyer in paragraph 5(a) is to any of the beneficiaries or unit holders,

(c)the reference in paragraph 6 to the charitable purposes of the buyer is to those of the beneficiaries or unit holders, or any of them.

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Commencement Information

I14 Sch. 13 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

InterpretationS

15(1)In this schedule, “charity” means—S

(a)a body registered in the Scottish Charity Register, or

(b)a body which is—

(i)established under the law of a relevant territory,

(ii)managed or controlled wholly or mainly outwith Scotland, and

(iii)meets at least one of the conditions in sub-paragraph (2).

(2)The conditions are—

(a)the body is registered in a register corresponding to the Scottish Charity Register,

(b)the body's purposes consist only of one or more of the charitable purposes.

(3)A relevant territory is—

(a)England and Wales,

(b)Northern Ireland,

(c)a member State of the European Union other than the United Kingdom, or

(d)a territory specified in regulations made by the Scottish Ministers.

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Commencement Information

I15 Sch. 13 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279 , art. 2 , Sch.

I16 Sch. 13 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108 , art. 2

16In this schedule, "charitable purposes" has the meaning given by section 106 of the Charities and Trustee Investments (Scotland) Act 2005 (asp 10).

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Commencement Information

I17 Sch. 13 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

17In this schedule, “annual rent” means the average annual rent over the term of the lease or, if—

(a)different amounts of rent are payable for different parts of the term, and

(b)those amounts (or any of them) are ascertainable at the time of the disqualifying event,

the average annual rent over the period for which the highest ascertainable rent is payable.

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Commencement Information

I18 Sch. 13 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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