Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 13 paragraph 15

Definition of "charity" for charities relief purposes

Paragraph 15 of Schedule 13 defines what constitutes a "charity" for the purposes of claiming charities relief from Land and Buildings Transaction Tax.

• A charity can be a body registered in the Scottish Charity Register
• Alternatively, it can be a body established in a relevant territory and managed or controlled mainly outside Scotland, provided it meets certain conditions
• The conditions require the body to be registered in a charity register equivalent to the Scottish Charity Register, or to have purposes that are exclusively charitable
• Relevant territories include England and Wales, Northern Ireland, EU member states other than the UK, and any additional territories specified by the Scottish Ministers