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Last updated: 22 December 2022

LBTT_SSI_ConvenerToStakeholders_21Dec22 v2

(Scotland) Amendment Order 2022 The Finance and Public Administration Committee requires to consider SSI 2022/375: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
Last updated: 22 December 2022

LBTT_SSI_ConvenerToStakeholders_21Dec22 v2

(Scotland) Amendment Order 2022 The Finance and Public Administration Committee requires to consider SSI 2022/375: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
Last updated: 21 December 2022

LBTT_SSI_ConvenerToStakeholders_21Dec22

This supplement is only payable on residential transactions above £40,000 where the acquiring party owns more than one residence once the transaction is complete.
Committee reports Date published: 31 October 2018

Pre-budget scrutiny report - Scottish Enterprise: financial transactions

Much of this difference is explained by increased financial transaction money.iiFinancial transactions relate to Barnett consequentials resulting from a range of UK Government equity/loan finance schemes.
Committee reports Date published: 7 May 2025

Subordinate Legislation: The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025 [draft]

Land and Buildings Transaction Tax (Scotland) Act 2013. Retrieved from https://www.legislation.gov.uk/asp/2013/11/contents.
Last updated: 10 December 2024

Tuesday 10 December 2024 SSI tracker

Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 5175 or email: [email protected].
Last updated: 22 December 2022

SSI Tracker Thursday 22 December 2022

Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 5175 or email: [email protected].
Committee reports Date published: 19 June 2018

Report on LBTT Subordinate Legislation considered on 13 June 2018

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.
Last updated: 27 January 2025

PB_2025_Paper007

Made Affirmative Instrument Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
Committee reports Date published: 1 June 2023

Annual report of the Finance and Public Administration Committee 2022-23 - Secondary legislation

Away from the usual cycle of SSIs considered by the Committee, we also considered the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)

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