De minimis exemption
As highlighted in the quotation from SLE above, concerns about capturing small-scale, routine sales were raised by a number of stakeholders.iNet Zero, Energy and Transport Committee, Official Report, 19 November 2024, col 42; Net Zero, Energy and Transport Committee, Official Report, 3 December 2024, col 38 Written submissions including National Farmers Union Scotland, Turcan Connell, Scottish Land and Estates Gemma Cooper (NFUS) provided the example: “We have one member who made 180 small transactions over a two-year period.