Land and buildings transaction tax - property investment funds: consultation

Chapter 7: Responding to this consultation

78. This consultation is your opportunity to share your views on whether the Scottish Government should introduce a seeding relief for PAIFs and CoACS to help us consider the potential impact such an amendment to the relief could have. Please submit your response by Thursday 2 August 2018.

79. Under certain circumstances, we can receive written submissions. Please see below for details.

Written submissions

80. You should respond to this consultation on the Citizen Space website at the following link in the first instance: https://consult.gov.scot/fiscal-responsibility/seeding-relief/. Please only use Citizen Space and do not email responses.

81. However, should you have accessibility requirements or are unable to access Citizen Space you may reply by sending your response to the Scottish Government by post by Thursday 2 August 2018 to:

David Kerrouchi

82. We would be grateful if you would use the consultation questionnaire provided for your response.

Handling your response

83. We need to know how you wish your response to be handled and, in particular, whether you are happy for your response to be public. Please ensure that you send a copy of your Respondent Information Form with any responses so that we have your details and know if you are happy for your response to be available publicly. We cannot use your response without this.

84. If you ask for your response not to be public, we will regard it as confidential and treat it accordingly. All respondents should be aware that the Scottish Government is subject to the provisions of the Freedom of Information (Scotland) Act 2002 and would therefore have to consider any request made to it for information relating to responses made to this consultation exercise.

Next steps

85. If you tell us we can make your response public, we will put it in the Scottish Government Library and on the Scottish Government consultation web pages. We will check all responses, where agreement to publish has been given, for any wording that might be harmful to others before putting them on the Consultation Hub website.

What happens next?

86. This consultation will run for a period of 12 weeks from 3 May 2018 to 2 August. Following the closing date, all responses will be analysed and considered along with any other available evidence to help Ministers reach a decision about the potential reliefs. We will publish the analysis and governance on the Consultation Hub website: https://consult.gov.scot/. Should Ministers decide to make changes, then a further consultation on draft legislation will be published shortly after summer recess with a view to laying the amending legislation in the Scottish Parliament in late 2018.

Comments and complaints

87. If you have any comments, questions or complaints around this consultation exercise, please send them to:

David Kerrouchi ( David.Kerrouchi@gov.scot)

Scottish Government consultations

88. This consultation and all other Scottish Government consultation exercises are viewable online on the consultation web pages of the Scottish Government website at: https://consult.gov.scot/fiscal-responsibility/seeding-relief/.

89. The Scottish Government has an e-mail alert system for consultations. This system, called SEconsult, allows individuals and organisations to register and receive a weekly email with details of all new consultations (including web links). SEconsult complements, but in no way replaces, Scottish Government distribution lists. Designed to allow people with an interest to keep up to date with all Scottish Government consultation activity, you can register at SEconsult: http://www.scotland.gov.uk/consultations/seconsult.aspx