A consultation on an amendment to Land and Buildings Transaction Tax Group Relief

Closed 13 Apr 2018

Opened 19 Mar 2018

Feedback Updated 16 May 2018

We Asked

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


You Said

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.

We Did

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. 

Results Updated 16 May 2018

The comments on the proposed draft presented in the consultation document have been considered.  Effect has been given to requests for use of Scots Law Terminology, to allow availability of group relief for relevant security arrangements and to allow availability of group relief for arrangements made anywhere in the world.

An updated version of the SSI is available.  

Published Responses

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


The purpose of this consultation is to gather views from stakeholders on amendment to the Land and Buildings Transaction Tax (Scotland) Act 2013 to allow Group relief to apply where:

  •  there is a land transaction between one company and another company within its corporate group structure;


  •  there is a share pledge or equivalent arrangement in place.

Why We Are Consulting

The Cabinet Secretary for Finance and the Constitution has announced plans to bring forward legislation to address a specific issue which has emerged in relation to the group relief provisions in the Land and Buildings Transaction Tax (LBTT) legislation. The proposal to amend the legislation in response to this reflects the original policy intention that LBTT group relief arrangements should operate in a similar way to Stamp Duty Land Tax (SDLT) and the Scottish Government’s commitment to ensure Scotland remains an attractive place to invest and do business.

This consultation is intended to help ensure that the secondary legislation introduced to the Scottish Parliament on this matter fully addresses the issue, allowing for group relief to be claimed in the relevant circumstances once it is in effect.

Reflecting the technical nature of the issue, widespread awareness amongst relevant stakeholders and a wish to introduce legislation at the earliest sensible opportunity, the consultation will run for an abbreviated period of four weeks. Following this consultation, legislative proposals will be brought forward for scrutiny by the Scottish Parliament. Over the four weeks, the Scottish Government will complement the online consultation process with active engagement with stakeholders.

View the full consultation paper here

View accessible HTML here


What Happens Next

We will seek to amend legislation to allow availability of Group Relief for LBTT where there is an extant Scottish share pledge on property transferred within a corporate group structure.


  • People of Scotland


  • Business, Industry and Innovation
  • Economy
  • Housing and Regeneration