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Questions and Answers Date answered: 4 March 2026

S6W-43805

To ask the Scottish Government whether it will provide an update on when it will conclude its review of Land and Buildings Transaction Tax, and when it will publish its findings.
Questions and Answers Date answered: 13 November 2025

S6W-41687

Since ScotAccount’s launch in February 2023, over 540,000 unique accounts have been created with more than 2,200,000 total sign-ins to ScotAccount made.ScotAccount has been used to access the following services online:Public serviceNumber of times accessedDisclosure Scotland2,100,000Crown Office and Procurator Fiscal Service’s Witness Gateway50,000Accountant in Bankruptcy’s Debt Arrangement Scheme25,000Scottish Government Registers (Tobacco, Funeral Services etc)2,600Registers of Scotland – Moveable Transactions...
Questions and Answers Date answered: 24 September 2025

S6W-40546

The Scottish Government does not monitor land or forest sales in Scotland and does not carry out assessments around the impacts of individual land transactions. All forest land should, however, be managed according to the principles of sustainable forest management as laid out in the UK Forestry Standard regardless of the ownership.
Questions and Answers Date answered: 26 June 2025

S6W-38652

All aspects of each sale would otherwise be determined between the seller and the prospective buyer.In the event that a transfer of a particular lot specified by Ministers amounted to or formed part of a transfer of an undertaking, it would accordingly be for the parties to the transaction to determine the relevance of the Transfer of Undertakings (Protecti...
Questions and Answers Date answered: 27 March 2025

S6W-35622

Increases to the timelines relating to the Land and Buildings Transaction Tax Additional Dwelling Supplement were introduced with prospective effect from 1 April 2024, following a process of consultation.The Scottish Government made clear in the initial December 2021 call for evidence and views on the Additional Dwelling Supplement that any changes arising ...
Questions and Answers Date answered: 25 June 2024

S6W-28179

With sustained demand for the scheme and in the context of the real terms cuts to the Scottish Government’s capital funding – as well as drastic reductions in financial transactions – these changes were necessary to ensure that funding is best focused on interventions which directly decarbonise heat or reduce heat demand and ensure the scheme stays within i...
Questions and Answers Date answered: 18 November 2022

S6W-11963

To ask the Scottish Government what the value was of its homebuyer support investments at the point of transaction for those investments that it still holds an equity stake, and what the current estimated value is of those equity stakes, broken down by scheme.
SPICe briefings Date published: 19 December 2024

Scottish Parliament Statistics 2022-2023 - 4.3.5. Delegated Powers and Law Reform Committee

Convener: Stuart McMillan (SNP) Deputy Convener: Bill Kidd (SNP) Membership: The committee has 5 members Committee meetingsThere were 34 meetings in the parliamentary yearNumberTotal meetings of the Committee34Meetings held wholly in private0Meetings held partly in private30Joint meetings with other Committees0Meetings held outside the Parliament0Meetings held remotely by video conference0Hybrid meetings4Committee membersMembersPartyNumber of meetings attended (possible total)Jeremy Balfour (from 25 May 2022)Con30 (32)Craig Hoy (until 25 May 2022)Con1 (2)Bill KiddSNP33 (34)Stuart McMillanSNP26 (34)Carol Mochan (19 January 2023 to 25 April 2023)Lab10 (10)Oliver Mundell (from 22 September 2022)Con22 (25)Graham Simpson (until 22 September 2022)Con15 (15)Paul Sweeney (until 19 January 2023)Lab21 (21)Mercedes Villalba (from 25 April 2023)Lab2 (2)Substitute membersSubstitute membersPartyNumber of meetings attendedMaurice GoldenCon0Rhoda GrantLab0Rona Mackay (from 18 April 2023)SNP1Jenni Minto (until 31 March 2023)SNP4Reporters: None Committee Clerk: Andrew Proudfoot Advisers: None Visits: None Events: None WitnessesThe following witnesses were called to give oral evidenceCategoryNumberScottish Government Ministers3Scottish Government officials8Members of the Scottish Parliament1Representatives of public bodies and local authorities4UK Ministers0UK Government officials0Members of the UK Parliament0Representatives from other legislatures0Representatives of trade unions0Representatives of professional associations11Representatives of voluntary sector4Representative of further or higher education institutions0Other categories of witnesses2Business transactedBusinessNoDetailsInquiries0Consultations0Proposed Members’ Bills considered1Disabled Children and Young People (Transitions to Adulthood) (Scotland) BillDraft Bills considered (Pre-legislative discussion)0Bills considered13Bail and Release from Custody (Scotland) Bill;Budget (Scotland) (No. 2) Bill;Charities (Regulation and Administration) (Scotland) Bill;Children (Care and Justice) (Scotland) Bill;Coronavirus (Recovery and Reform) (Scotland) Bill;Fireworks and Pyrotechnic Articles (Scotland) Bill;Good Food Nation (Scotland) Bill;Moveable Transactions...
Committee reports Date published: 3 June 2020

Economy, Energy and Fair Work Committee: Annual Report 2019-20

This is the majority of most businesses’ assets (e.g. industrial machinery, intellectual property, debts due to its creditors). In its report on moveable transactions, the Scottish Law Commission (SLC) noted that “moveable transactions law is vital to the Scottish economy.
Questions and Answers Date answered: 20 February 2018

S5W-14281

Any remaining loans will be recovered in 2018-19 and be available to support financial transaction loan activity in 2018-19. S5W-14281

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