
2024 No. 367
Land And Buildings Transaction Tax
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024
Approved by the Scottish Parliament
Made at 12.30 p.m. on 4th December 2024
Laid before the Scottish Parliament at 4.00 p.m. on 4th December 2024
Coming into force 5th December 2024
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 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 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.
Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act
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%”.
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 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