
1 

(1) This Order may be cited as the Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014 and comes into force on 1st April 2015.
(2) In this Order, “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013.
2 
The proportion prescribed for the purpose of paragraph 11 of schedule 5 to the LBTT(S) Act 2013 (multiple dwellings relief) is 25%.
3 
The proportion prescribed for the purpose of paragraph 6(2) of schedule 11 to the LBTT(S) Act 2013 (acquisition relief) is 12.5%.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th December 2014