Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 1 paragraph 2

Exemption for purchases by government and parliamentary bodies

Schedule 1 paragraph 2 exempts land transactions from LBTT where the buyer is a specified government body or parliamentary institution across the United Kingdom.

• Land transactions where the buyer is a listed government or parliamentary body are completely exempt from LBTT
• The exemption covers Scottish, UK, Welsh and Northern Irish government bodies
• Parliamentary corporate bodies and commissions across all UK legislatures are included in the exemption
• No LBTT return needs to be submitted and no tax is payable when these bodies acquire land or buildings in Scotland