Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 1 para 5

Exemption for transfers between civil partners on dissolution, annulment or separation

Section Schedule 1, paragraph 5 provides that transfers of land or buildings between civil partners are exempt from LBTT when those transfers arise from the dissolution, annulment or judicial separation of their civil partnership.

• A property transfer between civil partners is exempt from LBTT if it is carried out under a court order made at the time of granting a dissolution, annulment or judicial separation of the civil partnership.
• The exemption also applies where the transfer is made under a court order issued at any time after the dissolution, annulment or judicial separation has been granted, provided the order is connected with those proceedings.
• Transfers made under specific financial provision orders of a court under the Civil Partnership Act 2004 — including orders corresponding to property adjustment and financial settlement provisions — are likewise exempt.
• A transfer carried out under an agreement between the civil partners, made either in contemplation of or otherwise in connection with the dissolution, annulment, judicial separation or separation order, is also exempt from LBTT.