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Chamber and committees

Question reference: S5W-35501

  • Asked by: Pauline McNeill, MSP for Glasgow, Scottish Labour
  • Date lodged: 24 February 2021
  • Current status: Answered by Ivan McKee on 4 March 2021


To ask the Scottish Government, in light of the UK Government extending the Stamp Duty holiday until July 2021, what plans it has to take similar action regarding the Land and Buildings Transaction Tax (LBTT).


The Cabinet Secretary for Finance confirmed in the Scottish Budget 21-22 that the ceiling of the nil rate band for residential property transactions will return, as planned, to £145,000 for transactions with an effective date from 1 April 2021.