The legislation extends LBTT group relief to non-partition demergers and clarifies that the sub-sale relief period begins on the qualifying sub-sale date.
Scotland’s government released legislation titled “The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order SI 2025/158” on 21 May 2025.
This legislation extends land and buildings transaction tax (LBTT) group relief to non-partition demergers and clarifies that the sub-sale relief period starts on the date of the qualifying sub-sale.
The regulation also updates the rules for Scotland’s land and buildings transaction tax (LBTT), equivalent to England’s stamp duty land tax (SDLT).
The regulations amend the Land and Buildings Transaction Tax (Scotland) Act 2013 and come into effect on 2 June 2025.
