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.
Timing
In respect of the draft legislation on CoACS at Annex A, following consultation and subject to consideration of the responses, the Scottish Government proposes to lay this legislation before the Scottish Parliament at the earliest possible opportunity.
The legislation will be subject to affirmative procedure and will require approval from the Scottish Parliament to take effect.
In respect of Part 2 and 3 concerning Reserved Investor Funds and seeding relief respectively, the Scottish Government will carefully consider the responses before setting out next steps at the earliest possible opportunity.
Contact
Email: devolvedtaxes@gov.scot