Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 13 paragraph 2

Qualifying conditions for charities relief

Schedule 13 paragraph 2 sets out the two conditions that must be met for a charity to qualify for relief from Land and Buildings Transaction Tax.

• The buyer must intend to hold all or the greater part of the property for qualifying charitable purposes
• It is sufficient if the charity holds the greater part of the subject-matter for charitable purposes, rather than the whole
• The transaction must not have been entered into for the purpose of avoiding tax
• The anti-avoidance condition applies regardless of whether the avoidance is by the buyer or any other person