This relief is provided by the provisions of schedule 9 to the LBTT(S)A 2013 (as amended by regulation 2(4) of The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015).
Description of relief
Where a purchase is made by a crofting community by virtue of the ‘crofting community right to buy’ full relief from LBTT may be available on that purchase.
The relief is only available where a chargeable transaction is entered into in pursuance of a crofting community right to buy and, under that transaction, two or more crofts are being bought.
Under LBTT full relief from tax is provided.
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.