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.
Scope
1. This consultation offers an opportunity to comment on the proposed legislation in Annex A and, separately, provide evidence and views to support the Scottish Government’s consideration in respect of Reserved Investor Funds and seeding relief.
2. Responses are encouraged from all interested stakeholders and we are particularly keen to hear from the property sector and managers of, and investors in the vehicles discussed in this consultation paper.
3. This consultation will run for 8 weeks until 5 September 2025.
4. Please note, in keeping with usual practice, that the legislative changes under consideration will not be made retrospective.
Contact
Email: devolvedtaxes@gov.scot