Proposed first-time buyer relief from land and buildings transaction tax: consultation

Chapter 4: Effects On Equal Opportunities, Human Rights, Island Communities, Local Government, Sustainable Development Etc

Equal opportunities

37. The Scottish Government assessed the potential impacts of the Land and Buildings Transaction Tax Act 2013 on equal opportunities. The proposed relief, which stems from the powers in the Act, would not unlawfully discriminate in any way with respect to any of the protected characteristics (including age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation) either directly or indirectly.

38. Any impacts arising from revised tax returns, guidance or other documentation, IT or other systems relating to the first time buyer relief will be a matter for Revenue Scotland in terms of its duties under the Equality Act 2010.

Human rights

39. The proposed relief would not infringe on or affect any subject areas of the European Convention on Human Rights ( ECHR). These regulations have no identified differential impact on human rights nor any impact on any individual’s civil liberties.

Business Impacts

40. The proposed relief will only be available to individuals and will have no impact on Scottish businesses.

Island communities

41. The proposed relief has no identified differential impact on island and rural communities.

Privacy Impacts

42. Taxpayers will need to declare that they are eligible to reclaim the relief, consistent with all other LBTT reliefs in place. However, any information which may be sought by or provided to Revenue Scotland in relation to this relief will be governed and handled using the existing framework established by The Revenue Scotland and Tax Powers Act 2014 (‘ RSTPA 2014’).

43. Part 3 of the RSTPA 2014 sets out the statutory obligation Revenue Scotland has to protect and handle taxpayer information which relevant officials must comply with. This is additional and complementary to the protections in the Data Protection Act 1998.

Local government

44. There are no additional responsibilities or costs for local authorities as a result of the proposed relief.

Sustainable development

45. The proposed relief will have no impact on sustainable development.

Question

Question 8: Do you think that the planned first time buyer relief will in any way impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?