Scrutiny of the draft budget 2016-17 - The Land and Buildings Transaction Tax (LBTT)

To inform its consideration of draft budget 2016-17, the Committee has agreed to invite written evidence on the Land and Buildings Transaction Tax (LBTT).

The (LBTT) was introduced on 1 April 2015. This replaced Stamp Duty Land Tax which was devolved to the Scottish Parliament as part of the Scotland Act 2012.

Correspondence

Letter from Revenue Scotland to Convener, dated 15 December 2015 (1.89MB pdf)

Evidence

The closing date for responses to LBTT was Friday 2 October 2015.

• Read the Committee's call for evidence (html)

 Read the submissions below:

• Aberdeenshire Council (12KB pdf)
• Audit Scotland (64KB pdf)
• Chartered Institute of Taxation (127KB pdf)
• Council of Mortgage Lenders (120KB pdf)
• Highland Council (217KB pdf)
• Homes for Scotland (94KB pdf)
• Institute of Chartered Accountants of Scotland (136KB pdf)
• National Association of Estate Agents (217KB pdf)
• North Ayrshire Council (9KB pdf)
• PricewaterhouseCoopers (107KB pdf)
• Scottish Property Federation (349KB pdf)
• Scottish Water (156KB pdf)
• West Lothian Council (92KB pdf)

• Letter from SFC to Convener, dated 19 November 2015 (200KB pdf)
• Adviser's briefing on LBTT Written Evidence (256KB pdf)
• SPICe's briefing on Devolved taxes (180KB pdf)
• Further submission from Scottish Fiscal Commission, dated 24 November 2015 (180KB pdf)