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Section 5 sets out the method of calculation for the amount of the levy chargeable in respect of a chargeable transaction (as defined in section 3(2)).
Cabinet Secretary for Social Justice Rùnaire a’ Chaibineit airson Ceartas Sòisealta Shirley-Anne Somerville MSP/BPA T: 0300 244 4000 E: [email protected] 14 February 2024 Dear Convenor, The purpose of this letter is to inform you of the outcome of the most recent review of the pause on the Scottish super sponsor scheme (the Scheme). As you w...
All documents are available on the Scottish Parliament website at: www .parliament.scot/documents SP Bill 28B Session 6 (2024)
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Scottish Statutory Instruments
The Committee considered and reported on the following Scottish Statutory Instruments (all laid under the affirmative procedure) during the reporting period—
The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 [draft]
The Budget (Scotland) Act 2024 Amendment Regulations 2024 [draft]
The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.)
As noted above, it published its final Report on Moveable Transactions in 2017.
The Scottish Government announced its intention to bring forward a Bill on moveable transactions in its Programme for Government 2021-22.