Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 13 paragraph 11

Special timing rules for disqualifying transfers or grants under charities relief

Schedule 13, paragraph 11 sets out how certain timing references in the charities relief withdrawal rules are modified when the disqualifying event is itself a transfer or grant of property (as defined in paragraph 6).

• When charity relief is withdrawn because a disqualifying transfer or grant occurs, the date of the disqualifying event is the effective date of that transfer or grant.
• The test for whether the purchaser holds the property for qualifying charitable purposes is applied immediately before the transfer or grant, rather than at the time of the event.
• When calculating partial withdrawal, the proportion of the property used for charitable purposes is assessed immediately before and immediately after the transfer or grant, rather than only at the time of the event.
• The rule that otherwise allows the proportion to be assessed at the most appropriate time is disapplied in these cases.

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