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Publication - Consultation paper

Land and Buildings Transaction Tax - property investment funds: consultation

Published
11 July 2025
Directorate
Tax Directorate
Topic
Money and tax
ISBN
9781836918950

This consultation seeks views on three specific issues focussed on the interaction between investment funds and LBTT including Co-ownership Authorised Contractual Schemes, Reserved Investor Funds and Seeding Relief.

Closed
This consultation closed 5 September 2025.

View this consultation on consult.gov.scot, including responses once published.

Supporting documents

Land and Buildings Transaction Tax Property Investment Funds
File type
27 page PDF
File size
389.7 kB
LBTT Property Investment Funds - RIF and Questionnaire
File type
Word document
File size
91.4 kB
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