This relief is provided by the provisions of schedule 16C 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
Lighthouses play an integral part to the safe passage of ships around the coastline of Scotland. Full relief from LBTT can be claimed in relation to certain land transactions involving lighthouses (see further below).
A land transaction entered into by or under either of the following conditions is exempt from charge:
- a land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying into effect Part 8 (lighthouses) of the Merchant Shipping Act 1995; or
- a land transaction entered into by or under the direction of the Commissioners of Northern Lighthouses for the purposes of carrying on the services referred to in section 221(1) of the Merchant Shipping Act 1995.
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.