Which public bodies qualify for LBTT group relief under Schedule 15 paragraph 5?

Qualifying public bodies include Scottish local authorities, NHS health boards and special health boards established under the National Health Service (Scotland) Act 1978, Healthcare Improvement Scotland, the Common Services Agency for the Scottish Health Service, and any body acting as a planning authority under the Town and Country Planning (Scotland) Act 1997.

Can the list of qualifying public bodies for LBTT group relief be expanded?

Yes. Schedule 15 paragraph 5 grants Scottish Ministers a delegated power to prescribe additional bodies as qualifying public bodies by statutory order. This allows the list to be expanded without amending the primary legislation, providing flexibility as new public bodies are created or circumstances change.

Do planning authorities qualify as public bodies for LBTT group relief purposes?

Yes. Any body serving as a planning authority for the purposes of Scottish planning legislation, as defined in the Town and Country Planning (Scotland) Act 1997, qualifies as a public body under paragraph 5. This ensures bodies with statutory planning functions are covered even if they are not local authorities or NHS bodies.

How does paragraph 5 relate to the group relief provisions in Schedule 15?

Paragraph 2(b) of Schedule 15 provides group relief for transactions involving public bodies. Paragraph 5 supplies the definitive list of which organisations count as public bodies for that purpose. Only transactions involving these specified bodies can benefit from the public body group relief provisions under the Schedule.

Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 15 paragraph 5

Public bodies qualifying for group relief

Schedule 15 paragraph 5 identifies the specific public bodies that qualify as eligible parties for the purposes of group relief from LBTT under paragraph 2(b) of the same Schedule.

Local authorities, NHS health boards, special health boards, Healthcare Improvement Scotland, and the NHS Common Services Agency are all recognised as qualifying public bodies.
Any body acting as the planning authority under Scottish planning legislation also qualifies as a public body for these purposes.
Scottish Ministers have the power to prescribe additional bodies as qualifying public bodies by order, allowing the list to be expanded without amending the primary legislation.
Only transactions involving these specified public bodies can benefit from the group relief provisions that apply to public bodies under Schedule 15.

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