Consultation Hub

stakeholders specifically for their views on the proposed draft SSIs: 

• equivalency with SDLT provisions
• potential effect on tax avoidance

Also general views on the proposed SSI and  broad potential impact on businesses

12 responses from private and third sector organisations.  Broad support for the change with requests to use Scots Law Terminology, widen provisions to cover any type of security, arrangements anywhere in the world and to apply the legislation retrospectively.

Revised the SSI to reflect the request for use of Scots Law terminology, cover provisions arranged anywhere in the world and to include all possible 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.

We asked for your views on proposed changes to the fees charged for the Inspections and production of Plant Health movement documents.

We received 8 responses all from organisations.  The majority agreed that the fees should be increased.  Concerns were raised about the prosed implementation date of 31 March 2018, as it falls part way through the export season for some crops.  Due to the variety of crops and the differing export seasons it is not possible to completely avoid this.  To ensure fairness and to minimise the impact of these changes to already agreed export agreements the Scottish Ministers have agreed to delay implementation until 1 June 2018.

We have fully considered all of the responses.  The responses have been published.  The new fee structure will now come into force on 1 June 2018.