Publication - Consultation paper
Land and Buildings Transaction Tax - property investment funds: consultation
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.
Footnotes
([1]) 2013 asp 11.
([2]) Section 68 was relevantly amended by section 2(1)(c)(i) of the 2016 Act.
([3]) 2000 c.8.
Contact
Email: devolvedtaxes@gov.scot