1. The Committee took evidence on the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 [draft] from Derek Mackay, Cabinet Secretary for Finance and the Constitution at its meeting on 21 June 2017. The Official Report is available on the Committee's website.

The Order was laid on 19 May and amends the Land and Buildings Transaction Tax (Scotland) Act 2013 as amended by the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 to ensure that a couple who are being treated as one economic unit when determining if the additional dwelling supplement applies, are also treated as a single economic unit when it comes to determining whether the additional dwelling supplement should be repaid.

The Delegated Powers and Law Reform Committee considered the Order at its meeting on 6 June and had no issues to report.

Following evidence the Cabinet Secretary moved motion S5M-05994—

That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 [draft] be approved.

The motion was agreed to.