Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16A paragraph 1

Visiting forces relief

Schedule 16A paragraph 1 provides an exemption from LBTT for land transactions connected with the accommodation, training, or welfare of visiting military forces in Scotland.

  • Land transactions related to visiting forces are fully exempt from LBTT
  • The exemption covers building or enlarging barracks or camps for a visiting force
  • Transactions that facilitate the training of a visiting force in Scotland also qualify
  • Transactions aimed at promoting the health or efficiency of a visiting force are likewise exempt

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