Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 10 para 15A

Withdrawal of group relief where paragraph 10A ceases to apply

Section Sch 10, paragraph 15A identifies a specific situation in which group relief that was previously granted may be withdrawn, where the relief depended entirely on the paragraph 10A exception and that exception later ceases to apply within three years.

• This provision applies where group relief was available only because paragraph 10A disapplied the restrictions in paragraph 3 relating to certain arrangements.
• If paragraph 10A ceases to apply to those arrangements within three years of the effective date of the transaction, the conditions for withdrawal are met.
• The practical effect is that LBTT group relief can be clawed back where the justification for overriding the anti-avoidance restrictions falls away within the three-year window.
• This provision was introduced by SSI 2018/222 and amended from 1 April 2025 by the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.