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Scottish Statutory Instruments
LAND AND BUILDINGS TRANSACTION TAX
Made
21st May 2025
Coming into force
2nd June 2025
The Scottish Ministers make the following Order in exercise of the powers conferred by sections 27(3) and 68(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013( 1) and all other powers enabling them to do so.
In accordance with section 68(2)(c) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
1.—(1) This Order may be cited as the Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025.
(2) This Order comes into force on 2 June 2025.
2.—(1) Schedule 10 (group relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 is modified as follows.
(2) In paragraph 7, before “10” insert “9 or”.
3.—(1) Schedule 10A (sub-sale development relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013( 2) is modified as follows.
(2) In paragraph 4(3), for “date on which the first buyer entered into” substitute “effective date of”.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
21st May 2025
(This note is not part of the Order)
This Order modifies the Land and Buildings Transaction Tax (Scotland) Act 2013. It modifies paragraph 7 of schedule 10 and paragraph 4 of schedule 10A which provide certain reliefs from Land and Buildings Transaction Tax.
Article 2 modifies paragraph 7 of schedule 10 in order to extend group relief in non-partition demergers.
Article 3 modifies paragraph 4 of schedule 10A to provide that the period for sub-sale relief should commence on the date of the qualifying sub-sale.
Schedule 10A inserted by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 ( S.S.I. 2015/123).