Scottish Government Consultation
The Scottish Government consulted on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013, including the addition of a new schedule 16D, which will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.
The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (SSI 2023/Draft)
The draft SSI was laid before the Scottish Parliament on 16 June 2023. The Finance and Public Administration Committee launched a call for views on its provisions, which closed on 16 August 2023.
HM Revenue & Customs and HM Treasury consulted on elements of the tax treatment of ecosystem service markets and environmental land management. Part 1 of the consultation was a call for evidence on the tax treatment of the production and sale of ecosystem service units. Part 2 consulted on the scope of agricultural property relief from inheritance tax.
The Scottish Government launched a consultation on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). The consultation followed on from previous call for evidence and views on ADS in 2022.
The Scottish Government launched a consultation seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). The Scottish Government committed to a review of the ADS in the 2021-22 Programme for Government. This call for evidence and views is the first stage of that review.
The Scottish Government issued a consultation to seeks view on their overarching approach to tax policy, through Scotland’s first framework for tax, and how they should use devolved and local tax powers as part of the Scottish Budget 2022 to 2023.
The UK Government announced on 10 February 2021 that it would introduce a new Residential Property Developer Tax as part of its Building Safety Package. The tax is one of the government’s measures to bring an end to unsafe cladding, provide reassurance to homeowners and support confidence in the housing market. The government consulted on the design of that tax ahead of its inclusion in the 2021-22 Finance Bill.
The UK Parliament's Finance Bill Sub-Committee called for evidence on the draft Finance Bill 2020-2021, asking for views on three areas of the Bill: new proposals for tackling promoters and enablers of tax avoidance schemes; new tax checks on licence renewal applications; and amendments to HMRC’s civil information powers.
- Read the call for evidence on the UK Parliament's website
- Read the Law Society of Scotland's response (October 2020)
The UK government invited views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax (SDRT), both of which tax transactions in shares and securities.
The UK Parliament's Treasury Committee launched an inquiry called ‘Tax after coronavirus’ and sought evidence on what overall level of taxation the economy can bear, the role of tax reliefs in rebuilding the economy, and whether there is a role for windfall taxes in the post-coronavirus world.
The Finance and Constitution Committee agreed at its meeting on 6 February 2019 that Scottish Government officials working with the clerks establish a devolved taxes legislation working group to take forward the following recommendations of the Budget Process Review Group (BPRG).
The working group invited submissions in light of its interim report.
HM Revenue and Customs has published draft secondary legislation for technical comment. The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.
Read our written evidence submitted to the Scottish Parliament's Finance and Constitution Committee on the Land and Buildings Transaction Tax (Tax Rates and Tax Bands Etc.) (Scotland) Amendment Order 2018.
The Scottish Government has issued a consultation on the potential introduction of reliefs from LBTT to bring parity with Stamp Duty Land Tax (SDLT) for certain types of authorised property investment funds.
HM Treasury and HM Revenue & Customs have issued a consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.