SCHEDULE 15Relief for compliance with planning obligations

(introduced by section 27)

1The relief

A land transaction that is entered into in order to comply with—

a

a planning obligation, or

b

a modification of a planning obligation,

is exempt from charge if the qualifying conditions are met.

2The qualifying conditions

The qualifying conditions are—

a

that the planning obligation or modification is enforceable against the seller,

b

that the buyer is a public body, and

c

the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.

“Planning obligation” and “modification”

3

“Planning obligation” means an agreement made under section 75 of the Town and Country Planning (Scotland) Act 1997 (c.8).

4

“Modification” of a planning obligation means modification as mentioned in sections 75A and 75B of that Act.

5Public authorities

The following are public bodies for the purposes of paragraph 2(b)—

  • a local authority,

  • the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

  • a health board established under section 2(1)(a) of that Act,

  • Healthcare Improvement Scotland established under section 10A of that Act,

  • a special health board established under section 2(1)(b) of that Act,

  • any other body that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

  • a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.