Land and Buildings Transaction Tax (Scotland) Bill

 

Stage 1

The Land and Buildings Transaction Tax (Scotland) Bill (LBTT Bill) was introduced in the Scottish Parliament on 29 November 2012. The Finance Committee has been designated as the lead committee in scrutinising this Bill.

Evidence

The Land and Buildings Transaction Tax (Scotland) Bill (LBTT Bill) was introduced in the Scottish Parliament on 29 November 2012. The Committee took oral evidence during January and February 2013 and reported on the general principles in March 2013.

The Committee issued a call for evidence (111KB pdf) on 5 December 2012. To accommodate the Committee’s timetable for its Stage 1 scrutiny it sought views on the general principles of the Bill and the responses are below:

Read the written submissions

Read the additional submissions 

Work By Other Committees

The Subordinate Legislation Committee has reported on the Bill's delegated powers provisions.

Additional Information