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The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
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Scottish Statutory Instruments
2022 No. 375
Land And Buildings Transaction Tax
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022
Approved by the Scottish Parliament
Made
at 11.41 a.m. on 15th December 2022
Laid before the Scottish Parliament
at 2.45 p.m. on 15th December 2022
Coming into force
16th December 2022
The Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(1) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013(1) and all other powers enabling them to do so.
Citation, commencement, application and interpretation
1.—(1) This Order may be cited as the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 and comes into force on 16 December 2022.
(2) This Order has effect in relation to land transactions in relation to which the effective date is on or after 16 December 2022.
(3) In this Order, “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.
Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act
2. Paragraph 4(2) of schedule 2A(2) (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “6%” for “4%”.
Transitional provision
3. This Order does not have effect in relation to any land transaction in relation to which the effective date is on or after 16 December 2022 if contracts for the land transaction have been entered into prior to 16 December 2022.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 11.41 a.m. on 15th December 2022
EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends the additional amount payable in respect of residential property in relation to second homes as specified in paragraph 4(2) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013.
(1)
(2)
Schedule 2A was inserted by section 1(3) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11) and relevantly amended by S.S.I. 2018/372.
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