Acquisitions by registered social landlords

Nature of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-140

Qualifying conditions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-140

Acquisitions of residential property

Nature of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-120

Qualifying conditions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-120

Withdrawal of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-120

Multiple dwellings relief

Nature of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-130

Withdrawal of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-130

Sale and leaseback relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-100