Publication - Consultation paper

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

Published: 17 March 2023
Directorate: Tax and Revenues Directorate
Part of: 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

7. Annex A: Draft Legislative Provisions

The Draft Legislative Provisions is available from the supporting files

Contact

Email: devolvedtaxes@gov.scot

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Information

7. Annex A: Draft Legislative Provisions

Contact

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