Land and Buildings Transaction Tax (LBTT)



The Scotland Act 2012 devolved Stamp Duty Land Tax to the Scottish Parliament and this tax was replaced by the Land and Buildings Transaction Tax (LBTT) which came into force in April 2015. The Finance Committee has agreed to undertake an inquiry considering the operation of LBTT in its first full year, including forecast revenues in comparison to outturn figures.


The Committee issued a call for evidence on Thursday 30 June 2016. The closing date for responses is Friday 26 August 2016.

Read the call for evidence


Read the Submissions below:

On 26 August 2016, the Committee received a letter from the Cabinet Secretary for Finance & The Constitution. This is published below

Additional information further to the Cabinet Secretary's evidence on 26 October 2016.

On 12 September 2016, the Committee also received the Scottish Fiscal Commission’s 2015-16 Outturn Report along with an accompanying letter. This is published below.

On 3 October 2016, the Committee received a letter from the Scottish Federation of Housing Associations providing feedback on its members' experiences of LBTT.

On 24 November 2016, the Committee recieved a letter and commentary on the initial outturn data for the Additional Dwelling Supplement.

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