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Revision of LBTT secondary legislation from 21 August 2017

Land and Buildings Transaction Tax (Scotland) Act 2013 secondary legislation

Consultations on the proposed secondary legislation for Land and Buildings Transaction Tax and on proposed sub-sale development relief took place in 2014.

The first Commencement Orders for the two tax specific Acts and the Revenue Scotland and Tax Powers Act were laid before the Scottish Parliament on the 27 October and are available at The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) Order 2014. The second Commencement Order for LBTT is available at The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 2) Order 2015.

Scottish Statutory Instruments (SSIs)

A number of SSIs for LBTT have now been laid in Parliament:

The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014

The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014

The Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014

The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014

The Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014

The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015

The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015

The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015

The Land and Buildings Transaction Tax (Open-ended Investment Companies) (Scotland) Regulations 2015

Last updated: 
30 March 2015