# The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024

S.S.I. 2024/367 · made 4 December 2024

This Order amends the additional amount payable in respect of residential property in relation to second homes as specified in paragraph 4(2) of schedule 2A of the Land and Buildings Transaction Tax Act 2013.

Made under: Land and Buildings Transaction Tax (Scotland) Act 2013 (Schedule 2A paragraph 19)

PDFs: Printed copy https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024/pdf/ssi_20240367_en.pdf; Policy Note https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024/pdf/ssipn_20240367_en_001.pdf

## Introductory text

Land And Buildings Transaction Tax
Approved by the Scottish ParliamentMade 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.

## 1 Citation, commencement, application and interpretation

(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 Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act

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 Transitional provision

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.

## Signature

SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
At 12.30 p.m. on 4th December 2024

## Explanatory note

(This note is not part of the Order)
This Order amends the additional amount payable in respect of residential property in relation to second homes as specified in paragraph 4(2) of schedule 2A of the Land and Buildings Transaction Tax Act 2013.

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Source: https://www.legislation.gov.uk/ssi/2024/367 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.