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Last updated: 7 March 2023

BB20190108Rev

Instruments subject to approval (provisional affirmative): The Committee will consider the following— Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (SSI 2018/372). 4.
Last updated: 21 June 2022

BB20220621Rev

Coronavirus (Recovery and Reform) (Scotland) Bill: The Committee will consider the delegated powers provisions in this Bill after Stage 2. 9. Moveable Transactions (Scotland) Bill: The Committee will consider its approach to the scrutiny of the Bill at Stage 1.
Last updated: 7 March 2023

BB20200817

Subordinate legislation: Ben Macpherson, the Minister for Public Finance and Migration to move—S5M-22290—That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No.2) (Coronavirus) Order 2020 (SSI 2020/215) be approved. 3.
Last updated: 10 February 2025

SPICe Briefing for petition PE2125

The UK Government have provided Financial Transactions (FT) funding of £167 million, an increase from the £124 million that was available in 2024-25.
Official Report Meeting date: 6 January 2026

Finance and Public Administration Committee 06 January 2026

We will have a five-minute suspension. 11:11 Meeting suspended. 11:16 On resuming—Subordinate Legislation Subordinate LegislationLand and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [Draft] Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [Draft] Our next agenda item is an evidence session with the Minister for Public Finance on the Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026.
Questions and Answers Date answered: 11 March 2025

S6W-34535

In some cases this can be where the addresses had not been assigned when the property was transacted.3.Totals in tables may not be the sum of the values in the table due to rounding.
Official Report Meeting date: 16 January 2025

Standards, Procedures and Public Appointments Committee 16 January 2025

I presume that they assessed how user friendly the system was for people. It is all very well being super technical but, if people do not understand the website or cannot access it, that is a problem.
Official Report Meeting date: 3 November 2021

Meeting of the Parliament (Hybrid) 03 November 2021

First-time buyer relief for land and buildings transaction tax means that an estimated eight out of 10 first-time buyers continue to pay no tax at all.
Official Report Meeting date: 5 December 2023

Finance and Public Administration Committee 05 December 2023

Instead, we work hard to identify potential risks that are associated with our legislation. We follow transactions as they come through, and we take a view on which areas in our legislation, or which transactions, we should focus our compliance efforts on.
Last updated: 1 December 2025

Response from Public Prosecution Service Northern Ireland

There may also be underreporting of the crime of paying for sexual services given that the transaction usually takes place in private and is unlikely to be reported by either of the individuals involved.

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