Publisher:
Scottish Government
Alternative Published Date
2023
Category:
Type of Resource:
Consultation paper
Length (Pages, words, minutes etc...)
7pp
Fast Facts
Proposed exemption of free ports from Land and Buildings Tax
More details
the overarching policy intent of the Land and Buildings Transaction Tax (LBTT) relief is to promote long-term investment in underdeveloped tax sites with economic potential. The Scottish Government accordingly expects that, in a number of instances, this would be one of the first tax reliefs claimed within a Green Freeport site.
Full Document (link)