LBTT3043 - Lighthouses relief

LBTT guidance on tax relief for certain land transactions involving lighthouses.

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).

Relief conditions

A land transaction entered into by or under either of the following conditions is exempt from charge:

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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