LBTT3016 - Relief for certain acquisitions by registered social landlords

LBTT relief for registered social landlords


This is a list of the legislation covering registered social landlords, click on our legislation links or visit for more information.

Land & Building Transaction Tax (Scotland) Act 2013, (LBTT(S)(A) 2013)

Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014)

LBTT(S)A 2013, Schedule 6, Relief for certain acquisitions by registered social landlords

Description of relief

Relief from LBTT is available to registered social landlords as the buyer when one or more qualifying conditions are met.

Relief conditions

The qualifying conditions for the relief are as follows:

  • the tenants control the registered social landlord
  • the majority of the board members are tenants occupying properties owned or managed by the RSL

    A ‘board member’ is:
    • if the RSL is a company, a director of the company
    • if the RSL is a body corporate whose members manage its affairs, one of those members
    • if the RSL is a body of trustees, one of those trustees


  • a member of the management committee or other body entrusted with the management of the RSL
  • the seller is one of the following:
  • a registered social landlord
  • the Scottish Ministers
  • a local authority


  • Funding for the transaction is with the assistance of a grant or other financial assistance:


Meeting any one of these conditions is enough to be able to claim the relief.

Definition of Registered Social Landlords (RSLs)

Registered social landlords are independent landlords including:

  • housing associations
  • housing cooperatives
  • Abbeyfield societies
  • co-ownership societies

They must have a registration with the Scottish Housing Regulator (SHR).

RSLs own and manage houses on a not-for-profit basis. Created to provide housing which must operate in Scotland to claim this relief.

Claiming the relief

Registered social landlords’ relief can only be claimed per LBTT(S)A 2013, Part 3, 27(2) by:


  • including a claim for relief in the original LBTT return
  • making an amendment to the LBTT return within the amendment period

For further guidance see:

How to submit, amend or pay LBTT | Revenue Scotland

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