LBTT 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 (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 (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
The Land and Buildings Transaction Tax (Additional Amount - Second Homes Main Residence Relief) (Scotland) Order 2017 ( the SSI Order 2017) amends the ADS rules around family units and replacing main residences in Schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013 by introducing two further paragraphs: 8A and 9A.
The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018. See LBTT3025 for details.
Last updated