Consultation Hub

On 22 January 2018 the Scottish Government launched a full public consultation.  This covered the suite of Regulations required in order to set up a new chamber of the First-tier Tribunal for Scotland, and ensure necessary provision is made for the Upper Tribunal for Scotland when dealing with social security appeals for devolved benefits when they begin to be delivered by the new agency – Social Security Scotland.

The consultation document set out the regulations and sought views on six core sets of draft Regulations

There were 25 responses, 4 from individuals and 21 from representative organisations.  The Scottish Government is grateful to all who responded to the consultation and for the broad support for the draft Regulations.  Where permission was received, individual responses were published online on the Citizen Space website at:

https://consult.gov.scot/social-security/provision-for-social-security-appeals/consultation/published_select_respondent

These responses were analysed and the analysis of Consultation Responses on Draft Regulations making provision in relation to Social Security Appeals was published online at https://www.gov.scot/Publications/2018/09/5676

The Scottish Government’s full response

https://www.gov.scot/Publications/2018/09/3438 covers the views of all those who provided feedback during the consultation process and explains where the draft Regulations have been revised. In doing so it was necessary to balance the views of respondents, the judiciary and the Social Security Committee’s evidence gathering session, while ensuring that what is proposed does not lead to operational or other difficulties.  The final Regulations were laid in Parliament on 13 September 2018.

Respondants, specifically, for their views on the proposed draft SSIs: 

• equivalency with SDLT provisions
• potential effect on tax avoidance

We also requested general views on the proposed SSI and the broader potential impact on businesses

12 responses from organisations were received.  Broad support for the change to group relief avilability with requests to use Scots Law Terminology, widen provisions to cover any type of equivalent security arrangements located anywhere in the world and to apply the legislation retrospectively.

Considered the points made by respondants.  We revised the proposed SSI to reflect the request for use of Scots Law terminology,provided provision for arrangments constituted anywhere in the world and to provide avilability of the relief for all types of relevant security provision. 

We asked for views on the eligibility criteria for the proposed Land and Buildings Transaction Tax (First-time Buyer) Relief and for technical comments on the accompanying legislation. 

We asked whether you agree, in general terms, with the Scottish Government’s intention that the relief be available where:

- The buyer is a natural person,

- A single dwelling is purchased for more than £145,000.

- The buyer is a first time buyer, who has never had a ‘major interest’ in a dwelling in Scotland or an equivalent interest in a dwelling situated anywhere else in the world.

- The buyer intends to occupy the dwelling as their main residence.

- The effective date of the transaction is on or after the date that the relevant legislation comes into force, and consistent with any final transitional provisions.

We also asked for evidence to inform the Equality Impact Assessment for the proposed legislation.

We received 21 responses, 8 from organisations and 13 from individuals. There was broad support for the proposed First-Time Buyer Relief, but with a range of comments on specific aspects of the proposal and draft legislation.

After due consideration of the consultation responses, the amended Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 will be laid before the Scottish Parliament.