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Scottish Government in siphon rethink

This week saw the Scottish Government apparently change approach to imposing a siphon on the transfer of BPS entitlements. The STFA appear to have secured a commitment that the siphon, which would reduce the value of the entitlements by 50%, would not be imposed in cases when a tenancy is transferred by assignation or succession. This would mean that any such transfers would be considered as a transfer with land. Scottish Land & Estates is seeking clarification from Scottish Government on the approach being taken and will report back to members.

 

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