Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 6A paragraph 1

Local authority exemption from LBTT

Schedule 6A paragraph 1 provides that a land transaction is exempt from Land and Buildings Transaction Tax where the buyer is a local authority, provided that one of the qualifying conditions is satisfied.

• This provision applies to land transactions where the buyer is a local authority.
• The transaction is exempt from LBTT charge, meaning no tax is payable.
• The exemption is not automatic — one of the qualifying conditions must be met.
• The qualifying conditions are set out elsewhere in Schedule 6A.