LBTT3041 - Visiting forces and international military headquarters reliefs

LBTT guidance on tax relief where, in certain situations, a land transaction involves visiting forces or international military headquarters.

This relief is provided by the provisions of schedule 16A to the LBTT(S)A 2013 which is inserted by regulation 2(2)(b) of The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015.

Description of relief

In certain situations, full relief can be claimed for land transactions involving visiting forces or international military headquarters.

'Visiting force' in this context means any body, contingent or detachment of a country’s forces which is for the time being or is to be present in Scotland on the invitation of Her Majesty’s Government in the United Kingdom.

Relief conditions

A land transaction entered into with a view to any of the following is exempt from charge:

  • building or enlarging barracks or camps for a visiting force;
  • facilitating the training in Scotland of a visiting force; or
  • promoting the health or efficiency of a visiting force.

The above conditions also apply to any designated international military headquarters as if:

  • it were a visiting force of a designated country;
  • the members of that force were the persons serving at or attached to the headquarters who are members of the armed forces of a designated country; and
  • references to the country to which a force belongs included any designated headquarters and the country of whose armed forces those persons are members.

In order for relief to apply, the designated country or headquarters concerned must be designated for this purpose by Order in Council made for the purposes of section 74A of the Finance Act 1960.

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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