LBTT3016 - Relief for certain acquisitions by registered social landlords

LBTT guidance on tax relief where a land transaction is funded by public subsidy, the buyer is a registered social landlord and certain conditions are met.

This relief is provided by the provisions of schedule 6 to the LBTT(S)A 2013 (as amended by Article 2(3) of The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015).

Description of relief

Relief from LBTT is available for a land transaction that is partially or fully funded by public subsidy, where the buyer is a registered social landlord and where one or more of the following qualifying conditions are met.

Relief conditions

The three qualifying conditions for the relief are as follows:

  1. The registered social landlord (RSL) is controlled by its tenants (i.e. the majority of the board members are tenants occupying properties owned or managed by the registered social landlord).

A ‘board member’ is:

  • if the RSL is a company, a director of the company;
  • if the RSL is a body corporate whose affairs are managed by its members, one of those members;
  • if the RSL is a body of trustees, one of those trustees; or
  • otherwise, a member of the management committee or other body which is entrusted with the management of the registered social landlord;
  1. The seller is one of the following:
  • a registered social landlord;
  • the Scottish Ministers; or
  • a local authority;


  1. The transaction is funded with the assistance of a grant or other financial assistance:

Claiming the relief

To claim this relief see the guidance on 'How to make a LBTT return and pay tax' which is available separately on our website.

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