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Committee reports Date published: 6 February 2026

Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] - The Instrument

Retrieved from https://www.legislation.gov.uk/sdsi/2026/9780111064818/pdfs/sdsipn_9780111064818_en_001.pdf explains that this instrument “inserts a new paragraph 7A into schedule 1 of the Land and Buildings Transaction Tax (Scotland) Act 2013 Act to provide that various transactions in connection with units in co-ownership authorised contractual schemes are exempt from Land and Buildings Transaction Tax”.  
Committee reports Date published: 3 June 2020

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

Moveable Transactions Bill The Draft Movable Transactions (Scotland) Bill relates to the ability of businesses to raise finance for any asset that is not land and buildings.
Last updated: 12 November 2025

Chamber_Minutes_20251106

Scottish Parliamentary Corporate Body The Scottish Parliament’s copyright policy can be found on the website - www.parliament.scot or by contacting Public Information.
Last updated: 4 May 2023

SP15BillS62023

All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 15B Session 6 (2023) pdf. application/pdf. 4223955.
Last updated: 19 October 2022

Response from Professor George Gretton on the Moveable Transactions Scotland Bill

Moveable Transactions (Scotland) Bill I refer to your letter to Lady Paton of 29 September.
Official Report Meeting date: 14 March 2024

Standards, Procedures and Public Appointments Committee 14 March 2024

You talk in your report about—I forget the phrase; am I confusing it with “super Tuesday”?—the “super complaint” or mega-complaint that you had, which included hundreds of complaints.
SPICe briefings Date published: 16 January 2026

Scottish Budget 2026-27 - Land and Building Transaction Tax

Figure 24: Forecast income from Land and Buildings Transaction Tax
Last updated: 21 March 2023

SPBill15AS062023

All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 15A Session 6 (2023) pdf. application/pdf. 4276716.
Last updated: 11 January 2024

RoS Quarterly update November 2023

Performance Our Key Performance Indicator (KPI) progress is updated quarterly on our external website and the end of September position is now available.
Last updated: 8 November 2023

Letter from RoS Quarterly update 2023

Performance Our Key Performance Indicator (KPI) progress is updated quarterly on our external website and the end of September position is now available.

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