There are currently no known outstanding effects for The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015, SCHEDULE.
Articles 2, 3 and 4
| Relevant consideration | Percentage | |
|---|---|---|
| nil rate band | Not more than [F1£145,000] [F1£250,000] | 0% |
| [F2first tax band] | [F2More than £145,000 but not more than £250,000] | [F22%] |
| [F3second] [F3first] tax band | More than £250,000 but not more than £325,000 | 5% |
| [F4third] [F4second] tax band | More than £325,000 but not more than £750,000 | 10% |
| [F5fourth] [F5third] tax band | More than £750,000 | 12% |
Textual Amendments
F1Sum in sch. Table A substituted (temp.) (15.7.2020) by virtue of The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020 (S.S.I. 2020/215), arts. 1(1)(2), 2(1)(2)(a)
F2Words in sch. Table A omitted (temp.) (15.7.2020) by virtue of The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020 (S.S.I. 2020/215), arts. 1(1)(2), 2(1)(2)(b)
F3Word in sch. Table A substituted (temp.) (15.7.2020) by virtue of The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020 (S.S.I. 2020/215), arts. 1(1)(2), 2(1)(2)(c)
F4Word in sch. Table A substituted (temp.) (15.7.2020) by virtue of The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020 (S.S.I. 2020/215), arts. 1(1)(2), 2(1)(2)(d)
F5Word in sch. Table A substituted (temp.) (15.7.2020) by virtue of The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020 (S.S.I. 2020/215), arts. 1(1)(2), 2(1)(2)(e)
Textual Amendments
F6Sum in sch. Table B substituted (25.1.2019) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (S.S.I. 2018/372), arts. 1(1), 2(a) (with arts. 1(2), 4)
F7Percentage in sch. Table B substituted (25.1.2019) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (S.S.I. 2018/372), arts. 1(1), 2(c) (with arts. 1(2), 4)
F8Sum in sch. Table B substituted (25.1.2019) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (S.S.I. 2018/372), arts. 1(1), 2(b) (with arts. 1(2), 4)
F9Percentage in sch. Table B substituted (25.1.2019) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (S.S.I. 2018/372), arts. 1(1), 2(d) (with arts. 1(2), 4)
Textual Amendments
F10Words in sch. Table C inserted (7.2.2020) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020 (S.S.I. 2020/24), arts. 1(1), 2(a) (with arts. 1(2), 3)
F11Words in sch. Table C inserted (7.2.2020) by The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020 (S.S.I. 2020/24), arts. 1(1), 2(b) (with arts. 1(2), 3)
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