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Chamber and committees

Finance and Constitution Committee

Report on LBTT Subordinate Legislation considered on 13 June 2018

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Land and Buildings Transactions Tax Subordinate Legislation

  1. At its meeting on 13 June 2018 the Committee took evidence from Derek Mackay, Cabinet Secretary for Finance and the Constitution, in relation to two pieces of subordinate legislation-

    • The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018i

    • The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018ii

  1. The Official Report of the evidence sessions is available on the Committee's website.iii

  1. Both Orders were laid on 17 May and are subject to the affirmative procedure.

  1. The Delegated Powers and Law Reform Committee considered both Orders on 29 May and determined that it did not need to draw the attention of the Parliament to either instrument.

  1. A key issue during the Committee's consideration of the statutory instruments related to whether it would be possible for the Group Relief Modification to be applied retrospectively.

  1. During evidence, the Cabinet Secretary stated that-

    after detailed consideration, I can confirm that if the order is approved by the Scottish Parliament, the Scottish Government intends to introduce legislation to make the change in question retrospective in effect at an appropriate future opportunity.

  1. Following evidence, the Cabinet Secretary moved motion S5M-12474—

    “That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 [draft] be approved.”

  1. The Cabinet Secretary then moved motion S5M-12473—

    “That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 [draft] be approved.”

  1. Both motions were agreed to.

The Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 [draft] and the Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 [draft] be approved.