Land and Buildings Transaction Tax (Scotland) Act 2013 section 42A

Recovery of relief

Section 42A sets out the circumstances in which Revenue Scotland may take steps to recover unpaid tax that has become due following the withdrawal (in whole or in part) of a charities relief previously claimed under this schedule.

• This provision applies when a charities relief that was previously granted is later withdrawn or partially withdrawn, resulting in a tax charge.
• The amount of tax that has become chargeable must have been finally determined — meaning any disputes or enquiries about the amount have been resolved.
• The recovery powers are triggered only where some or all of the tax due remains unpaid six months after it first became payable.
• All three conditions — withdrawal of relief, final determination of the amount, and non-payment after six months — must be met before this provision applies.