Land and Buildings Transaction Tax (Scotland) Bill


Outcome: E

A Bill to make provision about the taxation of land transactions.

Current Status of the Bill

This Government Bill was introduced by John Swinney MSP on 29 November.

The Bill received Royal Assent on 31 July 2013.

Stage 1

The Bill was debated by Parliament on 25 April 2013. 

Lead Committee: Finance

Dates of consideration by the Lead Committee:

  • 5 December 2012
  • 23 January 2013 (evidence)
  • 30 January 2013 (evidence)
  • 6 February 2013 (evidence)
  • 20 February 2013 (evidence)
  • 27 February 2013 (evidence)
  • 20 March 2013

Dates of consideration by other committees:

  • 16 January 2013 (Public Audit Committee)
  • 29 January 2013 (Subordinate Legislation Committee)
  • 19 February 2013 (Subordinate Legislation Committee)
  • 27 February 2013 (Public Audit Committee)

The Subordinate Legislation Committee reported on the delegated powers within the Bill on 19 February 2013:

After Stage 1:

The Bill will be considered on

After Passing


The Bill received Royal Assent on 31 July 2013.

The following volume, published on 31 January 2014, contains all the material relevant to the passage of this Bill:


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