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

Recovery of relief: supplementary

Section 42E gives Revenue Scotland the power to issue a formal notice requiring a person who is liable for unpaid tax (following the withdrawal of a relief) to pay the outstanding amount within 30 days.

• Revenue Scotland can issue a payment notice to any person identified as liable under the recovery of relief provisions.
• The notice requires the liable person to pay whatever amount of tax remains unpaid following the withdrawal of a relief.
• The person receiving the notice has 30 days from the date of receipt to make the payment.
• This provision acts as a supplementary enforcement mechanism, ensuring that tax due after a relief is clawed back can be formally demanded and collected.