LBTT3024 - Crofting community right to buy

LBTT guidance on tax relief where a purchase is made by a crofting community by virtue of the ‘crofting community right to buy’.

This relief is provided by the provisions of schedule 9 to the LBTT(S)A 2013 (as amended by regulation 2(4) of The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015).

Description of relief

Where a purchase is made by a crofting community by virtue of the ‘crofting community right to buy’ full relief from LBTT may be available on that purchase.

Relief conditions

The relief is only available where a chargeable transaction is entered into in pursuance of a crofting community right to buy and, under that transaction, two or more crofts are being bought.

Under LBTT full relief from tax is provided.

LBTT(S)A 2013 schedule 9

Claiming the relief

To claim this relief see the guidance on 'How to make a LBTT return and pay tax' which is available separately on our website.

Ref ID: 
LBTT3024
Archive Date: 
16 March 2015
Last updated: 
16 March 2015
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