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Official Report Meeting date: 18 February 2025

Local Government, Housing and Planning Committee 18 February 2025

My second point is about the relation to land and buildings transaction tax. Like many transaction taxes, that tax is a pretty bad tax.
Last updated: 14 February 2023

BB20221128

(lodged 1 November 2022) The proposal was accompanied by a summary of consultation responses, which is accessible online via the website page referred to above. The summary, and individual responses, may also be viewed in the Scottish Parliament Information Centre (SPICe).
Last updated: 25 November 2022

BB20221128

(lodged 1 November 2022) The proposal was accompanied by a summary of consultation responses, which is accessible online via the website page referred to above. The summary, and individual responses, may also be viewed in the Scottish Parliament Information Centre (SPICe).
SPICe briefings Date published: 6 March 2026

Assessing the council tax against the principles of "good" tax policymaking - Efficiency

In practice, participants in the report card exercise felt that council tax performs reasonably well on efficiency, since the tax can be relatively small as a fraction of overall housing costs (in the short term) and is recurrent rather than transactional. Although inefficiencies and distortions exist, most agreed these are limited in scale, especially as compared to Land and Building Transactions Tax (LBTT).
Committee reports Date published: 17 December 2024

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 17 December 2024

No points raised Finance and Public Administration Committee Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
Committee reports Date published: 15 September 2023

Stage 1 Report on the Trusts and Succession (Scotland) Bill - Decision-making by trusts

Gillespie Macandrew queried how section 12 might work in practice in relation to transactions involving heritable property.
Committees Published: 10 August 2021

Petitioner submission of 10 August 2021

Furthermore, the Scottish Government has the power to raise new land taxes on any transactions involving interests in land, (Part 4A Chapter 3 of the Scotland Act) - Land leases that wind farm developers take out with the landowners (often on a rental basis) fall under this type of transaction.
Official Report Meeting date: 11 December 2025

Meeting of the Parliament 11 December 2025

Staff in Glasgow hospitals say that beds are filling up at an alarming rate due to what has today been called a super-flu. In other health boards, hospital visitor restrictions are in place.
Last updated: 1 April 2022

Minutes of the CPG on Accident Prevention and Safety Awareness meeting of 26 October 2021

They included toys with accessible lithium coin cell batteries and super strong magnets that can rip through a child’s gut.
Committee reports Date published: 15 September 2023

Stage 1 Report on the Trusts and Succession (Scotland) Bill - Background and overview of the Bill

The statutory scheme for intestacy provides a default set of rules about what should happen to someone's estate when they die without a will. The Policy Memorandum also indicates the Bill will amend the order of intestate succession to reflect the contemporary perception of a spouse or civil partner as a key member of the deceased's family.

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