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Published by The Scottish Parliamentary Corporate Body
Subordinate Legislation: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
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Published: Monday 23 Jan 2023 (FPAS623R1)
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Introduction
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
Policy intent
Impact on local authorities
Impact on the housing market
Assessment of longer-term risk
Review of the Additional Dwelling Supplement
Introduction
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
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The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022. (2022). Retrieved from
https://www.legislation.gov.uk/ssi/2022/375/contents/made
Scottish Parliament. (2023). Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 10 January 2023. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/DPLR/2023/1/12/ccc8d418-42e7-419b-875c-fd22d2075801-1#Introduction
Scottish Parliament. (2022). Subordinate Legislation - Call for Views on the Land and Buildings Transaction Tax Amendment Order 2022. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/correspondence/2022/subordinate-legislation-call-for-views-on-land-buildings-transaction-tax-amendment-order-2022
Scottish Parliament. (2023). Agenda and Papers for Finance and Public Administration Committee 2nd Meeting, 2023, Tuesday 17 January, 2023. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/meetings/2023/fpas6232/agenda
Scottish Parliament. (2023). Official Report of Finance and Public Administration Committee, Tuesday, 17 January, 2023. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/FPA-17-01-2023?meeting=14095
Policy Note. The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022. (2022). Retrieved from
https://www.legislation.gov.uk/ssi/2022/375/pdfs/ssipn_20220375_en.pdf
Scottish Fiscal Commission. (2022, December). Scotland's Economid and Fiscal Forecasts. Retrieved from
https://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2022/
Scottish Parliament. (2023). Official Report of Finance and Public Administration Committee, Tuesday, 17 January, 2023. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/FPA-17-01-2023?meeting=14095
Last Updated: 3/12 3:44am
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