Land and Buildings Transaction Tax (Scotland) Act 2013 section 43

Companies are members of the same group

Schedule 10 paragraph 43 defines when two companies are considered to be members of the same group for the purposes of group relief from LBTT.

• Two companies are in the same group if one is a 75% subsidiary of the other.
• Two companies are also in the same group if both are 75% subsidiaries of a third company (i.e. they share a common parent).
• The 75% ownership threshold is the key test — majority ownership alone is not sufficient to establish group membership.
• This definition underpins the availability of group relief for land and buildings transactions between connected companies.