Consultation on LBTT First Time Buyers Relief

Closed 23 Mar 2018

Opened 9 Feb 2018

Feedback Updated 24 Apr 2018

We Asked

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.

You Said

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.

We Did

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.

Published Responses

View submitted responses where consent has been given to publish the response.


This consultation seeks views on the operation of a Land and Buildings Transaction Tax First Time Buyers Relief for properties under £175 000.

Why We Are Consulting

With the announcement of a First Time Buyer's Relief in the 2018/19 Scottish Budget on the 14 December , the Cabinet Secretary for Finance and the Constitution committed to launch a consultation on the policy before introducing the first-time buyer relief in 2018-19.

Alongside measures to increase housing supply, this relief will provide further support to first-time buyers in Scotland, helping them get on to the property ladder.
The Scottish Government’s intention to introduce a first time buyers relief for Land and Buildings Transaction Tax, and the intended value of the relief for first-time buyers, was announced as part of the draft Scottish Budget 2018/19 in December 2017. Reflecting public awareness of the plans, the commitment to introduce the relief in June 2018 and the scope of this exercise, the consultation will run for an abbreviated period of six weeks. Following this consultation, legislative proposals will be brought forward for scrutiny by the Scottish Parliament.

Over the six weeks, the Scottish Government will complement the online consultation process with active engagement with stakeholders and interest groups.

View full paper here

View accessible HTML here

What Happens Next

Once the consultation has closed, the responses will be analysed alongside other relevant evidence to inform the decision making process in regards to the Land and Buildings Transaction Tax First Time Buyer's Relief.


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