Land and Buildings Transaction Tax - proposed relief for Green Freeports consultation: SG response and summary of responses

1. Introduction

1.1 This report sets out an overview of findings and a summary of responses to the Scottish Government’s consultation entitled ‘The Land and Buildings Transaction Tax: Proposed Relief for Green Freeports’ (hereafter referred to as ‘the consultation’). In addition, it sets out the Scottish Government’s response to the consultation and a summary of next steps.

1.2 The Scottish Government would like to thank all respondents for their contributions.

1.3 Stakeholder views were invited as part of an 8-week consultation period between 17 March 2023 and 12 May 2023. The consultation invited comments on draft legislative clauses to facilitate a new relief from Land and Buildings Transaction Tax (LBTT) for Green Freeports.

1.4 Respondents were invited to respond by post, via CitizenSpace, or by email to the Scottish Government’s Devolved Taxes Unit.

1.5 The Scottish Government held several virtual stakeholder engagement events during the consultation period.

1.6 In total, the consultation received 10 responses from various stakeholder groups. In keeping with standard practice, responses which did not engage with the questions asked are not included in this analysis.

1.7 Respondents provided a range of views on several elements of the draft clauses, and while there is evidence of consensus in some areas, a number of unique concerns and proposed amendments were highlighted.

1.8 A list of respondents is available in Annex A and, where permission has been given, responses have been published in full on the Scottish Government’s consultations webpage at www.consult.scot.