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Publication - Consultation paper

Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation

Published
17 March 2023
Directorate
Tax Directorate
Topic
Economy, Money and tax
ISBN
9781805256250

This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.

Supporting documents

Land and Buildings Transaction Tax: Proposed Legislation for Green Freeports Relief
File type
25 page PDF
File size
423.7 kB
Annex A: Draft Legislative Provisions
File type
6 page PDF
File size
337.6 kB
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