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.
Letter from Revenue Scotland to Convener, dated 15 December 2015 (1.89MB pdf)
The closing date for responses to LBTT was Friday 2 October 2015.
Read the submissions below: