Land and Buildings Transaction Tax: consultation on an amendment to group relief

Chapter 4: Effects On Equal Opportunities, Human Rights, Island Communities, Local Government, Sustainable Development etc.

Equal Opportunities

21. The Scottish Government assessed the potential impacts of the Act on equal opportunities. These regulations, which stem from the powers in the Act, do not discriminate with respect to any of the protected characteristics (including age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation) either directly or indirectly.

Human rights

22. The legislation in Annex A does not infringe on or affect any subject areas of the European Convention on Human Rights (ECHR). These regulations have identified no differential impact on human rights or any impact on any individual's civil liberties.

Business Impacts

23. The legislation in Annex A will have no negative impact on Scottish businesses.

Privacy impacts

24. The legislation in Annex A will be subject to other legislation that prohibits, restricts access or relates to the disclosure of that information, for example the Data Protection Act 1998 or the Revenue Scotland and Tax Powers Act 2014. As a result, there are no privacy impacts resulting from this legislation.

Island communities

25. The legislation in Annex A has no identified differential impact on island and rural communities.

Local government

26. There are no additional responsibilities or costs to local authorities of this legislation.

Sustainable development

27. These regulations will have no impact on sustainable development.

Question 4: Do you think that the legislation in Annex A will, in any way, impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?