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Policy Objective of the Bill
The policy objective of this legislation is to give retrospective effect to the amendments made to the Land and Buildings Transaction Tax (Scotland) Act 2013 ('the 2013 Act') by the Land and Buildings Transaction Tax (Additional Amount - Second Homes Main Residence Relief (Scotland) Order 2017.
If I remember correctly, it was first used at the Education and Culture Committee meeting on 28 February this year by Bill Maxwell from Education Scotland.
Committee reports
Date published:
10 December 2025
Due to the limited time available before the Bill is expected to be passed in the UK Parliament, the Committee has been unable to take any further evidence on the Bill in light of the supplementary LCM.
In its memorandum, the Scottish Government explained it did not intend to bring forward a Legislative Consent Motion on this Bill or other Brexit related Bills at this time:
Following events on the European Union (Withdrawal) Bill the Scottish Government does not believe it sh...
UK Withdrawal from the European Union (Continuity) (Scotland) Bill Groupings of Amendments for Stage 3 This document provides procedural information which will assist in preparing for and following proceedings on the above Bill.
The following day (9 September 2020), the UK Government published the United Kingdom Internal Market Bill 2019-21.
SPICe will provide further analysis on this bill and its implication for Scotland.