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Land and Buildings Transaction Tax (Scotland) Act 2013
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Tax rates and tax bands
This section has no associated Explanatory Notes
3(1)The Scottish Ministers must, by order, specify the tax bands and the percentage tax rates for each band applicable to chargeable consideration which consists of rent.
(2)An order under sub-paragraph (1) must specify—
(a)a nil rate tax band and at least one other tax band,
(b)the tax rate for the nil rate tax band, which must be 0%, and
(c)the tax rate for each tax band above the nil rate tax band so that the rate for each band is higher than the rate for the band below it.
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