Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 5 paragraph 17

Where relief is withdrawn, the amount of tax chargeable

Schedule 5 paragraph 17 establishes the amount of tax that becomes due when a previously granted relief is withdrawn from a land transaction.

• When a relief from LBTT is withdrawn, the full tax liability is reinstated.
• The tax due is the amount that would originally have been charged had no relief been claimed.
• There is no partial reduction or transitional adjustment — the full tax applies.
• This ensures the taxpayer is placed in the same position as if relief had never been available.