Stage 1
The Land and Buildings Transaction Tax (Scotland) Bill (LBTT Bill) was introduced in the Scottish Parliament on 29 November 2012. The Finance Committee has been designated as the lead committee in scrutinising this Bill.
Evidence
The Land and Buildings Transaction Tax (Scotland) Bill (LBTT Bill) was introduced in the Scottish Parliament on 29 November 2012. The Committee took oral evidence during January and February 2013 and reported on the general principles in March 2013.
The Committee issued a call for evidence (111KB pdf) on 5 December 2012. To accommodate the Committee’s timetable for its Stage 1 scrutiny it sought views on the general principles of the Bill and the responses are below:
Read the written submissions
Read the additional submissions
Work By Other Committees
The Subordinate Legislation Committee has reported on the Bill's delegated powers provisions.
Additional Information
- Letter from Cabinet Secretary for Finance, Constitution and Economy to Committee Convener, dated 12 January 2015 (766 KB pdf)
- Letter from Cabinet Secretary for Finance, Employment and Sustainable Growth to Committee Convener regarding correction to Financial Memoranda, dated 19 January 2013 (66KB pdf)
- Letter from the Cabinet Secretary for Finance, Constitution and Economy to the Committee Convener, dated 11 December 2014 (1,630KB pdf)
- Letter from the Clerk to Registers of Scotland, dated 28 March (83KB pdf)
- Response from Registers of Scotland, showing milestones and dates of key deliverables, dated 13 May 2013 (203KB pdf)
- Letter from the Clerk to Revenue Scotland, dated 28 March (82KB pdf)
- Response from Revenue Scotland, showing milestones and dates of key deliverables, dated 4 October 2013 (320KB pdf)
- Response from Revenue Scotland, showing milestones and dates of key deliverables, dated 14 May 2013 (1267KB pdf)
- Additional information from the Scottish Property Federation on the value of Scottish commercial property sales (174KB pdf)