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Last updated: 11 April 2024

SPBill28AENS062024accessible

Subsection (1) specifies the type of transaction which may be subject to a levy (a “chargeable transaction”) and confirms that the levy becomes payable when a visitor takes entry to the accommodation.
Last updated: 24 May 2023

SPBill28ENS062023accessible

Subsection (1) specifies the type of transaction which may be subject to a levy (a “chargeable transaction”) and confirms that the levy becomes payable when a visitor takes entry to the accommodation.
SPICe briefings Date published: 6 December 2024

Scottish Budget 2025-26 - Capital and infrastructure

The UK Government have provided Financial Transactions (FT) funding of £167 million, an increase from the £124 million that was available in 2024-25.
SPICe briefings Date published: 8 September 2022

Moveable Transactions (Scotland) Bill - Registering a statutory pledge and correcting an existing record

Procedure for the secured creditor to correct the record The Policy Memorandum1Moveable Transactions (Scotland) Bill - Policy Memorandum. (2022).
SPICe briefings Date published: 8 September 2022

Moveable Transactions (Scotland) Bill - Statutory pledge - consumer issues

The Policy Memorandum1Moveable Transactions (Scotland) Bill - Policy Memorandum. (2022).
Official Report Meeting date: 30 April 2024

Equalities, Human Rights and Civil Justice Committee 30 April 2024

Less than 30 per cent of people who die by suicide have been in contact with specialist clinical services in the 12 months before they die.
Last updated: 27 October 2023

Professor Graeme Roy Scottish Fiscal Commission Forecast Evaluation Report publication 29 August 2023

Historically, 1 per cent of transactions accounted for 28 per cent of non-residential LBTT revenue, meaning total tax revenue is sensitive to a small number of high value transactions. 31 Figure 3.22: Decomposition of December 2021 non-residential LBTT forecast error for 2022-23 Errors from more overall transactions and lower than expected price growth offset one another December 2021 Forecast 226 +13 More overall transactions 226 Lower prices 226 -13 -7 Fewer high-value transactions 219 Other 219 +1 Outturn 220 0 50 100 150 200 250 £ million Description of Figure 3.22: Decomposition bar chart shows major component of difference between forecast and outturn is that the number of high-value transactions was lower than forecast.
Last updated: 25 November 2024

CabSecRALRIproviding further information following informal briefing on the Land Reform Bill 14 May

Table 5 of the SLC Rural Land Market Report provides that across this three year reporting period, 24 transactions (2020: 12 transactions, 2021: 5 transactions, 2022: 7 transactions) were for landholdings above 1000 hectares.
Official Report Meeting date: 12 June 2018

Economy, Jobs and Fair Work Committee 12 June 2018

Can you explain the term “super output”? A super output area is defined by the Office for National Statistics, and it is a geographical unit that is based on size of population.
Committee reports Date published: 18 March 2026

Annual Report of the Finance and Public Administration Committee 2025-26 - Scottish Statutory Instruments

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 Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 The Budget (Scotland) Act 2025 Amendment Regulations 2026 [draft] – Spring Budget Revision The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] Land and Buildings Transaction...

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