Land and Buildings Transaction Tax: amendment to group relief - analysis of responses and Scottish Government response

An analysis and Scottish Government response to the Land and Buildings Transaction tax Group Relief consultation

Question 4 Responses

27. The fourth question in the consultation relating to the draft SSI was "Do you think that the legislation in Annex A will, in any way, impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland"? This question allowed respondents an opportunity to identify any aspect of the draft SSI that may affect impact assessments.

28. Three of the respondents to the consultation did not offer a reply to this question. Of the remaining responses, seven did not think the draft SSI would have an impact and two said they expected the draft SSI to have a positive impact. One respondent noted that the intention to ensure consistency between LBTT and SDLT in this area would have a positive impact on businesses, whilst another indicated that it would allow for a level playing field. A number of responses to this question highlighted their views on the need for any change to be retrospective.


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