Publication - Consultation paper

Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation

Published: 17 March 2023
Directorate: Tax Directorate
Topic: Economy, Money and tax
ISBN: 9781805256250

This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.

Supporting documents

Land and Buildings Transaction Tax: Proposed Legislation for Green Freeports Relief

File type: 25 page PDF
File size: 423.7 kB

Annex A: Draft Legislative Provisions

File type: 6 page PDF
File size: 337.6 kB

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Supporting documents

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