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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Tax rates and tax bands

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Tax rates and tax bands. Help about Changes to Legislation

Tax rates and tax bandsS

3 (1)The Scottish Ministers must, by order, specify the tax bands and the percentage tax rates for each band applicable to chargeable consideration which consists of rent.S

(2)An order under sub-paragraph (1) must specify—

(a)a nil rate tax band and at least one other tax band,

(b)the tax rate for the nil rate tax band, which must be 0%, and

(c)the tax rate for each tax band above the nil rate tax band so that the rate for each band is higher than the rate for the band below it.

Commencement Information

I1 Sch. 19 para. 3 in force at 7.11.2014 by S.S.I. 2014/279 , art. 2 , Sch.

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