
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 2024 and comes into force on 5 December 2024.
(2) This Order has effect in relation to land transactions in relation to which the effective date is on or after 5 December 2024.
(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 “8%” for “6%”.
3 
This Order does not have effect in relation to any land transaction in relation to which the effective date is on or after 5 December 2024 if contracts for the land transaction have been entered into on or prior to 4 December 2024.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
At 12.30 p.m. on 4th December 2024