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SPICe briefings Date published: 10 February 2026

Visitor Levy (Amendment) (Scotland) Bill

Clarification on the concept of "chargeable transactions" when it comes to the sale of accommodation to third party operators.
Questions and Answers Date answered: 19 October 2022

S6W-11340

The Scottish Government would like to offer reassurance that reasonable costs associated with the super sponsor scheme will be met by the Scottish Government.
Committees Published: 9 February 2026

The UK Financial Transactions Control Framework's implications for the Scottish National Investment Bank

The UK Financial Transactions Control Framework's implications for the Scottish National Investment Bank.
Committees Published: 25 October 2023

The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023

The Land and Buildings Transaction Tax Green Freeports Relief Scotland Order 2023.
Committees Published: 21 December 2022

Subordinate Legislation - Call for Views on the Land and Buildings Transaction Tax Amendment Order 2022

Subordinate Legislation Call for Views on Land Buildings Transaction Tax Amendment Order 2022. Subordinate Legislation Call for Views on Land Buildings Transaction Tax Amendment Order 2022.
Official Report Meeting date: 12 September 2023

Finance and Public Administration Committee 12 September 2023

The way in which LBTT is constructed as a tax is that it is transactional—it is based on the transaction.
Last updated: 5 February 2025

BB20250205Rev

Subordinate legislation: The Committee will consider the following negative instruments— Moveable Transactions (Forms) (Scotland) Regulations 2024 Moveable Transactions (Register of Assignations and Register of Statutory Pledges Rules) (Scotland) Regulations 2024 6.
SPICe briefings Date published: 20 August 2025

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

Despite the concerns set out above, the Homes for Ukraine Scheme was viewed positively by Local Authority interviewees as, after the scheme was fully established, it was considered less ‘hands-on’ than the Scottish Super Sponsor Scheme (albeit with fewer people resettled per capita).
SPICe briefings Date published: 2 September 2025

Hate Crime and Misogyny

Super-affirmative SSIs are looked at by the Parliament before they are made.
Committee reports Date published: 23 January 2023

Subordinate Legislation: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 - Review of the Additional Dwelling Supplement

The Finance and Public Administration Committee therefore recommends that the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)

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