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SPICe briefings Date published: 1 February 2018

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill - Background: What is Land and Buildings Transaction Tax?

Background: What is Land and Buildings Transaction Tax? Under the terms of the Land and Buildings Transaction Tax (Scotland) Act 2013, Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015.
Last updated: 11 February 2025

TCA Part 2 European Services Forum

As alluded here above, some trade in services transactions under mode 1 (cross-border trade) imply also some mobility of professionals to fulfil the contract that would have been concluded online.
Committee reports Date published: 11 February 2026

Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill - Multiple schemes in one local authority - same chargeable transaction

Stage 1 Report on Visitor Levy (Scotland) Bill (SP Paper 502) The Committee is of the view that uncertainty over whether a chargeable transaction could be subject to more than one scheme is unhelpful.
Last updated: 25 January 2024

SPICe Briefing for petition PE2076

This typically happens when a person is resident in Scotland when they die, however, they drafted the will when they previously resided in another country or part of the UK (such as England or Wales).
Last updated: 5 December 2025

Letter from the Acting Cabinet Secretary for Net Zero and Energy to Conveners in relation to the Jus

Applications will open on the Scottish Government website for a period of six weeks from 6 May to 17 June.
Last updated: 13 May 2022

Register of Interests for the Parliamentary Year 6 May 2021 to 13 May 2022

Remuneration and No registrable interests related undertaking Gifts N o r e gistrable interests Overseas visits N o r e g i s t r able interests Controlled transactions N o r e g i s t r a b le interests Heritable property I s u b l e t p a rt of my own property in Edinburgh through online holiday property website Ai...
Questions and Answers Date answered: 6 February 2024

S6W-24900

The following list of companies and organisations were invited to the St Andrew’s Day reception during COP28 in December 2023: Abu Dhabi Aviation CPI media Islamic Finance Guru Radisson AD Ports Group DAHC JM Foods Retail Is Detail LLC of Alabbar Enterprises ADIO D-CAT Joulon ReVentas ADNOC DHA Karpowership Ritz Carlton DIFC ADQ Dhabi Hold Co Kent Robertson Group Aforza Doosan Babcock KEZAD Roslin Technologies AGR Petroleum Services Drax Kibsons Safco Al Rostamani Tavel Dubai Academic Health Authority Kitopi Scotmas AL TAYEB MEAT SOLE PROPRIETORSHIP LLC Dubai Chamber Krucial Seafood Scotland Al Tayer Holidays Dulsco LLC Lactalis GCC SEHA Al Yaseah Edinburgh Science Lactalis Group Seven Media Al Yusr Industrial Contracting Elevation Sustainable Solutions Lactalis UAE Shell Amity Fish Emirates LRQA Siccar Aquatera Group Energy Industries Council LULU Siemens Energy Arbikie Equiom Group Middle East MAF Hypermarkets LLc Sirocco Areej International Euro Mechanical Masdar SolarisKit Astro Agency EY Max Foods Inc SOV Atlantis Fawaz Alhokair Group Mazrui International Spinney Australian Embassy FCDO...
Committees Published: 28 September 2022

Moveable Transactions (Scotland) Bill at Stage 1

Read the correspondence . Moveable Bill. Moveable Transactions (Scotland) Bill at Stage 1. Moveable Transactions (Scotland) Bill at Stage 1.
SPICe briefings Date published: 14 December 2018

Scottish Budget 2019-20 - Land & Buildings Transaction Tax (LBTT)

This is in part because of the weaker outlook for transactions and in part because of a revision to the forecast which now apportions slightly more transactions to the lower tax bands.
SPICe briefings Date published: 18 November 2025

Digital Assets (Scotland) Bill

Someone has "exclusive control" of a digital asset if only they can initiate a transfer transaction (or, if that is not supported by the system, a divestiture transaction).

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