Under the 2013 Act, as amended through the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (“the 2016 Amendment Act”), an additional amount of Land and Buildings Transaction Tax (“LBTT”) is chargeable in SP Bill 22–FM 1 Session 5 (2017) This document relates to the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill (SP Bill 22) as introduced in the Scottish Parliament on 13 November 2017 1 respect of certain transactions relating to second homes .This came into effect on 1 April 2016.