Legislation
The Legislation
This is a list of the legislation that covers Residential / Non-Residential transactions, click on our legislation links or visit legislation.gov.uk for more information.
Land & Building Transaction Tax (Scotland) Act 2013, (LBTT(S)(A) 2013)
Land & Buildings Transaction Tax (Amendment) (Scotland) Act 2016, (LBTT)(A)(S)(A) 2016)
Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014)
The Land & Buildings Transaction Tax (Tax Rates and Bands)(Scotland) Order 2015
Coronavirus (Scotland)(No.2) Act 2020
COVID-19
Under the 'The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No.2) (Coronavirus) Order 2020' an increase in the nil rate band for LBTT residential property transactions was applicable during the period 15 July 2020 to 31 March 2021.
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