Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 15 Relief for compliance with planning obligations

(introduced by section 27)

The relief

1 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.

The qualifying conditions

2 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.

Public authorities

5 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.