Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16C paragraph 2

Northern Lighthouse Board exemption

Schedule 16C paragraph 2 provides an LBTT exemption for land transactions carried out by the Northern Lighthouse Board in connection with its statutory lighthouse functions.

• Land transactions by the Commissioners of Northern Lighthouses are exempt from LBTT
• The exemption also covers transactions carried out under the direction of the Commissioners
• The transaction must be for the purposes of providing general lighthouse services under the Merchant Shipping Act 1995
• Where the exemption applies, no LBTT is chargeable on the transaction