This LBTT Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to increase the rate of ADS from 6% to 8% from transactions with an effective date of on, or after, 5 December 2024. It does not apply to transactions with an effective date on, or after, 5 December 2024 where the contract for the transaction was entered into prior to 5 December 2024.