A Bill for an Act of the Scottish Parliament to amend the Land and Buildings Transaction Tax (Scotland) Act 2013 to make provision about an additional amount of tax to be chargeable in respect of certain transactions relating to dwellings.
Current Status of the Bill
This Scottish Government Bill was introduced by the Deputy First Minister and Cabinet Secretary for Finance, Constitution and Economy, John Swinney MSP on 27 January 2016.
The Bill was passed by the Parliament on 8 March 2016 and received Royal Assent on 24 March 2016.
Introduction of the Bill
Research Briefings on Bill
Read SPICe briefing:
Published: 02 February 2016
Link to Minute of Finance Committee Stage 2 proceedings on 2 March 2016.
Link to Official Report of Finance Committee Stage 2 proceedings on 2 March 2016.
Report by the Delegated Powers and Law Reform Committee on the Bill as amended at Stage 2
Link to Minute of the Parliament for Stage 3 proceedings.
to Official Report of Stage 3 proceedings.
Received Royal Assent on 24 March 2016.