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Scottish Land & Estates give evidence to the Finance Committee on proposed Stamp Duty Land Tax replacement

Following the passing of the Scotland Act 2012, Stamp Duty Land Tax will cease to apply in Scotland in 2015. The Scottish Government consulted on a proposed Land and Buildings Transaction Tax in summer 2012 and a Bill was introduced to the Scottish Parliament late in 2012.

Scottish Land & Estates is monitoring the progress of this Bill and lodged a response to the Consultation. Written evidence was also lodged at Stage 1 of the Bill

Our Legal Adviser attended the evidence session of the Finance Committee on 6th February. The Committee was particularly interested in: 1 our concerns that subsale relief may not be available under the new legislation 2 our preliminary comments on the tax as it might apply to non-residential leases, which will include agricultural, renewables, forestry and other commercial leases. It is anticipated that the Government will propose Stage 2 amendments to deal with this aspect. We will continue to monitor this Bill as it proceeds through the parliamentary process.


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