Land and Buildings Transaction Tax (Scotland) Act 2013

SCHEDULE 15 S Relief for compliance with planning obligations

(introduced by section 27)

The relief S

1 S A land transaction that is entered into in order to comply with—

(a) a planning obligation, or

(b) a modification of a planning obligation,

is exempt from charge if the qualifying conditions are met.

Commencement Information

I1 Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

The qualifying conditions S

2 S The qualifying conditions are—

(a) that the planning obligation or modification is enforceable against the seller,

(b) that the buyer is a public body, and

(c) the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.

Commencement Information

I2 Sch. 15 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

“Planning obligation” and “modification” S

3 S “Planning obligation” means an agreement made under section 75 of the Town and Country Planning (Scotland) Act 1997 (c.8).

Commencement Information

I3 Sch. 15 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

4 S “Modification” of a planning obligation means modification as mentioned in sections 75A and 75B of that Act.

Commencement Information

I4 Sch. 15 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Public authorities S

5 S The following are public bodies for the purposes of paragraph 2(b)—

• a local authority,

• the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

• a health board established under section 2(1)(a) of that Act,

• Healthcare Improvement Scotland established under section 10A of that Act,

• a special health board established under section 2(1)(b) of that Act,

• any other body that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

• a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.

Commencement Information

I5 Sch. 15 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2