In order to assist the Committee, here are the specifics of the devolved powers that could be used to make CSO mandatory: • the Scottish Government has the power to raise new land taxes on any transactions & transfers involving interests in land, (Part 4A Chapter 3 of the Scotland Act). • The Land Registration etc (Scotland) Act 2012 (and the concomitant 2012 Act Registration Manual of the Registers of Scotland) defines ‘transfer’ as being any ‘transfer of whole’ or ‘transfer of part’ which requires the creation of a new title sheet with the Registers of Scotland – this includes the creation of leases between 3rd party wind farm developers and landowners. • Thus the Scottish government has the power to legislate for a new ‘tax’ – one that would require all developers who don’t own the land to make a CSO offer that fully meets the criteria of the Good Practice Principles.
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