Land and Buildings Transaction Tax: First-Time Buyer Relief consultation analysis

Analysis of responses to the public consultation and the Scottish Government Response.

6. Eqia Responses

While no respondents indicated intrinsic concerns about equalities with either the policy intention or the legislation, some respondents asked the Scottish Government to consider the impact of this policy on the following groups: couples, divorcees and single parent households, disabled individuals, individuals previously declared bankrupt, individuals approaching state retirement age and refugees.

Some respondents urged the Scottish Government to consider whether there are certain groups who would not meet the eligibility criteria of first-time buyer yet might be considered for a relief from LBTT in certain circumstances. For example, it was suggested that the Government might consider whether to apply the relief to individuals who for reasons beyond their control (such as family breakdown) might have needed to dispose of a previous property.

Another suggestion was to add a time limitation clause to the ownership criteria. For example if an individual has not owned a property for ten years, they should be considered first-time buyers again. This, it was argued, might assist the Scottish Government to meet the socio-economic duty of the Equality Act by supporting individuals who had previously been bankrupt or in other financial difficulty.

Additionally, the Scottish Government was asked to consider whether the relief discriminates against individuals with disabilities who cannot remain in their existing home due to it no longer meeting their needs.


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