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Given that that process is more complicated and might therefore take longer to come to a conclusion, can you think of any reason why the Scottish Government waited until five months before the scheme’s launch date to formally ask for an exemption?
I would also be interested in writing to the Dogs Trust, the Blue Cross and the Royal Society for the Prevention of Cruelty to Animals to request an estimated publication date of their upcoming evidence-based report.
For example, petitions where the Scottish Government has committed to undertake specific work, or has indicated that developments are due by a certain date or within a certain period, could be placed on a tracker.
The LBTT Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 (‘the 2013 Act’) to increase the rate of ADS from 6% to 8% for transactions with an effective date of on or after 5 December 2024. The Scottish Government explains that this is “intended to prevent forestalling of transactions, which would be expected to arise should the date of introduction be later.”
Evidence gathering:
Alongside written evidence, the committee will also take oral evidence and carry out an external visit.
Report date:
The Committee’s views will be reported in April/May 2024..