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Scotland Act 2012

The Scottish Government proposed a range of changes to the Scotland Bill through a detailed commentary provided to the Scottish Parliament on December 1, 2010, after the Bill, sponsored by Secretary of State Michael Moore, was introduced to the Westminster Parliament on November 30, 2010.

The Bill was debated at Second Reading on January 27, 2011 when the House of Commons voted for the Bill to be considered by a Committee of the Whole House that would scrutinise it clause by clause. The Committee of the whole House had its third sitting on the March 15, 2011.

The Scottish Parliament gave its unanimous consent to the Scotland Bill on April 18, 2012 and the House of Commons approved the Bill on April 26. It received Royal Assent on May 1 to become the Scotland Act 2012.

Under the Scotland Act 2012 Scottish Ministers will have the powers to administer the Land and and Buildings Transaction tax (LBTT), replacing UK Stamp Duty, and  the Landfill Tax with efffect from April 1, 2015.

More on LBTT