
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.
2 
Paragraph 4(2) of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “6%” for “4%”.
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