- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015
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- 2015 No. 126
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Rhagor o Adnoddau
Changes over time for: The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015 (without Schedules)
Alternative versions:
- 01/04/2015- Amendment
- 01/04/2015
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Point in time view as at 01/04/2015.
Changes to legislation:
There are currently no known outstanding effects for the The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015.
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Citation, commencement, application and interpretationS
1.—(1) This Order may be cited as the Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015 and comes into force on 1st April 2015.
(2) This Order has effect in relation to land transactions in relation to which—
(a)the effective date is on or after 1st April 2015; or
(b)the LBTT(S) Act 2013 applies by virtue of the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 M1.
(3) In this Order, “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013.
Marginal Citations
Land and buildings transaction tax rates and tax bands – residential property transactionsS
2. For the purposes of section 24(1)(a) of the LBTT(S) Act 2013 (residential property transactions) the tax bands and the percentage tax rates for each band for residential property transactions are specified in Table A in the Schedule to this Order.
Land and buildings transaction tax rates and tax bands – non-residential property transactionsS
3. For the purposes of section 24(1)(b) of the LBTT(S) Act 2013 (non-residential property transactions) the tax bands and the percentage tax rates for each band for non-residential property transactions are specified in Table B in the Schedule to this Order.
Land and buildings transaction tax rates and tax bands – chargeable consideration which consists of rentS
4. For the purposes of paragraph 3 of schedule 19 to the LBTT(S) Act 2013 (chargeable consideration which consists of rent) the tax bands and the percentage tax rates for each band applicable to chargeable consideration which consists of rent are specified in Table C in the Schedule to this Order.
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
17th March 2015
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