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Land and Buildings Transaction Tax (Scotland) Act 2013

Schedule 14 – Relief for certain compulsory purchases

248.This schedule is introduced by section 27. Paragraph 1 provides for relief from LBTT for the acquisition of a chargeable interest in land by a local authority using its compulsory purchase powers subject to the qualifying condition set out at paragraph 2 being met. The purposes mentioned in section 189 of the Town and Country Planning (Scotland) Act 1997 are: the development, redevelopment or improvement of land, or any other purpose which it is necessary to achieve in the interests of the proper planning of an area in which the land is situated. This relief is available only where a party other than the local authority develops the land.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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