A Bill for an Act of the Scottish Parliament to amend the Land and Buildings Transaction Tax (Scotland) Act 2013 to make provision about an additional amount of tax to be chargeable in respect of certain transactions relating to dwellings.
This Scottish Government Bill was introduced by the Deputy First Minister and Cabinet Secretary for Finance, Constitution and Economy, John Swinney MSP on 27 January 2016. The Bill was passed by the Parliament on 8 March 2016 and received Royal Assent on 24 March 2016.
- Visit the Scottish Parliament website to view the bill
- The Law Society of Scotland's written evidence (January 2016)
- Read our Stage 1 Briefing sent to all MSPs (February 2016)
- Stage 2 Amendments (February 2016)
- Read our Stage 3 Briefing sent to all MSPs (March 2016)
August 2016 update: Land and Buildings Transaction Tax (LBTT) call for evidence
The Finance Committee of the Scottish Parliament is undertaking an inquiry into the operation of LBTT in its first full year, including forecasting revenues in comparison to outturn figures.
- View the call for evidence on the Scottish Parliament website
- The Law Society of Scotland's response (August 2016)
Watch Isobel d'Inverno, tax law committee convener, give evidence to the Finance Committee of the Scottish Parliament (14 September 2016):
You can also see the video of the evidence session on the Scottish Parliament website.