The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order, SSI 2015/93, provides for five reliefs from LBTT, which correspond to SDLT reliefs, namely: friendly societies relief; building societies relief; visiting forces and international military headquarters relief; property accepted in satisfaction of tax relief; and lighthouses relief.
The Scottish Landfill Tax (Exemption Certificates) Order, SSI 2015/Draft, will allow Revenue Scotland to issue exemption certificates to the Scottish Environment Protection Agency, Scottish local authorities and other bodies that have powers to remove illegally or improperly deposited waste, with effect from 1 April 2015.
The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order, SSI 2015/93, provides for five reliefs from LBTT, which correspond to SDLT reliefs, namely: friendly societies relief; building societies relief; visiting forces and international military headquarters relief; property accepted in satisfaction of tax relief; and lighthouses relief.
The Scottish Landfill Tax (Exemption Certificates) Order, SSI 2015/Draft, will allow Revenue Scotland to issue exemption certificates to the Scottish Environment Protection Agency, Scottish local authorities and other bodies that have powers to remove illegally or improperly deposited waste, with effect from 1 April 2015.
