Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 5 paragraph 16

Withdrawal of group relief

Paragraph 16 of Schedule 5 sets out the circumstances in which group relief that was previously claimed on a land transaction will be withdrawn.

• Group relief can be withdrawn after it has been claimed on a qualifying transaction
• Withdrawal is triggered if a disqualifying event occurs within the relevant period after the transaction
• The test is whether, if the event had happened just before the transaction took place, the transaction would no longer have qualified for relief
• Where relief is withdrawn, the tax that was originally relieved becomes payable