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Last updated: 10 April 2024

PB_2024_035

Purpose 2. Land and Buildings Transaction Tax (LBTT) is payable on transactions of residential and non-residential properties and land in Scotland.
SPICe briefings Date published: 9 February 2022

Late Payment (commercial transactions) Framework - Summary

uri=celex%3A32011L0007</a> - designed to protect businesses against late payment in commercial transactions. The framework sets out how the four governments propose to work together on late payment (commercial transactions) policy.
Committee reports Date published: 24 March 2025

Inquiry into Framework Legislation and Henry VIII powers - Ways to improve scrutiny of subordinate legislation (in particular that which stems from framework legislation)

The principal ideas the Committee examined are: Better use and awareness of super-affirmative procedures; The Parliament having the ability to amend secondary legislation, or giving the Parliament a think again / conditional approval power; and Abolition of negative and affirmative procedure and a sift to allow the Parliament to express a view on procedure ...
Committee reports Date published: 25 May 2017

Annual Report 2016-17 - Scotland Act 2016

Scotland Act 2016 Under the Scotland Act 2016, there will be a new “super-majority” requirement for legislation on particular protected subject matters.
SPICe briefings Date published: 16 January 2026

Scottish Budget 2026-27 - Financial transactions

Financial transactions The 2026-27 Budget includes £245 million for financial transactions (FTs).
SPICe briefings Date published: 10 February 2020

Scottish Budget 2020-21 - Land and Buildings Transaction Tax

The updated assumptions around house price and transaction growth also both impact the forecast for ADS revenues.
Committee reports Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland - Industry leadership and policy landscape

The Committee found no lack of strategies or vision when it comes to the future of the construction sector – the Construction 2025 Strategy, the ‘Modernise or Die’ Farmer Review, the Industrial Strategy construction sector deal and the Scottish Construction Industry 2019-2022, to name but a few.
SPICe briefings Date published: 20 August 2025

A review of inter-governmental cooperation and communication during Ukraine resettlement efforts in Scotland - 4.3 Implementing the Homes for Ukraine Scheme

By that time visas were being approved, people were arriving at Edinburgh Airport and I'm quite sure the GogarburniSite of the Warm Scots Welcome Hub in Edinburgh. staff were really cheesed off because they were trying to deal with the Super Sponsorship Scheme. And [they would say] the onus [was on us]: ‘You need to find another host for them.
Questions and Answers Date answered: 2 February 2023

S6W-14093

All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .
Committee reports Date published: 24 March 2021

Economy, Energy and Fair Work Committee: Legacy Report - Moveable Transactions Bill

It examined the issue of moveable transactions and published its final Report on Moveable Transactions (including a draft bill in volume 3) in 2017.

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