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

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.

5. Equality Impacts

Equal opportunities

5.1 The Scottish Government assessed the potential impacts of the LBTT Act on equal opportunities. The proposed amendments, made under powers conferred by the Act, do not discriminate with respect to any of the protected characteristics (including age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation) either directly or indirectly.

Human rights

5.2 The proposed amendments do not infringe on or affect any subject areas of the European Convention on Human Rights (ECHR). No differential impact on human rights or any impact on any individual's civil liberties through the proposals have been identified.

Business impacts

5.3 Responses to this consultation will help to inform whether a Business and Regulatory Impact Assessment (BRIA) is required. If a BRIA is required, it will be published alongside the Order introduced to Parliament post-consultation.

Privacy impacts

5.4 The proposed amendments would be subject to other legislation that prohibits, restricts access or relates to the disclosure of that information, for example the Data Protection Act 2018 or the Revenue Scotland and Tax Powers Act 2014.

Island communities

5.5 The proposed amendments would have no identified differential impact on island and rural communities.

Local government

5.6 There are no identified additional responsibilities or costs to local authorities.

Sustainable development

5.7 The proposals will have no impact on sustainable development.


33. Do you think that the proposed amendments will in any way impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?

34. If so, please give us your views.



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