Land and Buildings Transaction Tax - proposed relief for Green Freeports consultation: SG response and summary of responses

Overview of findings and a summary of responses to our consultation on 'The Land and Buildings Transaction Tax: Proposed Relief for Green Freeports’. It also sets out the Scottish Government’s response and a summary of the next steps.

4. Next Steps

The Scottish Government has laid in Parliament draft legislation intending to give effect to LBTT relief for qualifying transactions within Green Freeports. As noted above, the legislation has been amended where appropriate on the basis of responses to this consultation and in consideration of all available evidence.



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