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legal-2026.07.26-907

Provision text match · Scotland · en

Air Departure Tax (Scotland) Act 2017

unknown Act or statute Part document.segment-2 — Air Departure Tax (Scotland) Act 2017 — segment 2

Air Departure Tax (Scotland) Act 2017 — segment 2

first penalty for failure to make return) is amended as follows. In the section title, after “Scottish landfill tax” insert “ and air departure tax ”. In subsection (1), after “item 2” insert “ or 3 ”. In section 165 (Scottish landfill tax: multiple failures to make return), in the section title, after “Scottish landfill tax” insert “ and air departure tax ”

Topics: air departure tax, appealable decisions, record keeping, special accounting schemes

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Provision text match · Scotland · en

Revenue Scotland and Tax Powers Act 2014

unknown Act or statute Part document.segment-1 — Revenue Scotland and Tax Powers Act 2014 — segment 1

Revenue Scotland and Tax Powers Act 2014 — segment 1

Revenue Scotland and Tax Powers Act 2014 An Act of the Scottish Parliament to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes. This Act is arranged as follows— Part 2 establishes Revenue Scotland

Topics: anti-avoidance, communications, contact details notices, devolved taxes

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Provision text match · Scotland · en

Landfill Tax (Scotland) Act 2014

unknown Act or statute Document — Landfill Tax (Scotland) Act 2014

Landfill Tax (Scotland) Act 2014

Landfill Tax (Scotland) Act 2014 An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill. A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act. The Tax Authority is to be responsible for the collection and management of the tax. This Act is arranged as follows— Part 2 contains provi

Topics: credits, landfill tax, powers, registration

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Provision text match · Scotland · en

Land and Buildings Transaction Tax (Scotland) Act 2013

unknown Act or statute Part document.segment-1 — Land and Buildings Transaction Tax (Scotland) Act 2013 — segment 1

Land and Buildings Transaction Tax (Scotland) Act 2013 — segment 1

Land and Buildings Transaction Tax (Scotland) Act 2013 An Act of the Scottish Parliament to make provision about the taxation of land transactions. A tax (to be known as land and buildings transaction tax) is to be charged on land transactions. The tax is chargeable— whether or not there is an instrument effecting the transaction, if there is such an instrum

Topics: alternative finance arrangements, charities relief, company group relief, dwelling classification

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Provision text match · Scotland · en

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

unknown Act or statute Part document.segment-1 — Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 — segment 1

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 — segment 1

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 An Act of the Scottish Parliament to make provision for a tax on the commercial exploitation of aggregate; and to make further provision about the administration of devolved taxes. A tax (to be known as Scottish aggregates tax) is to be charged on aggregate when it is subjected to commercia

Topics: aggregate tax, appeals, credits, penalties

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Provision text match · Scotland · en

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

unknown Act or statute Document — Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 An Act of the Scottish Parliament to give retrospective effect to the amendments made by the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017. The following are to be treated as having had effect since 1 April

Topics: commencement, retrospective effect, statutory definition

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Provision text match · Scotland · en

Building Safety Levy (Scotland) Act 2026

unknown Act or statute Part document.segment-1 — Building Safety Levy (Scotland) Act 2026 — segment 1

Building Safety Levy (Scotland) Act 2026 — segment 1

Building Safety Levy (Scotland) Act 2026 An Act of the Scottish Parliament to make provision imposing a tax (to be known as the Scottish building safety levy) charged in relation to a step in the building control process following the construction of, or conversion works creating, certain new buildings, the proceeds of which are payable to the Scottish Minis

Topics: definitions, levy administration, penalties, registration

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Provision text match · Scotland · en

Education (School Meals) (Scotland) Act 2003

unknown Act or statute Document — Education (School Meals) (Scotland) Act 2003

Education (School Meals) (Scotland) Act 2003

d “or” immediately following sub-paragraph (ii) is repealed; and after sub-paragraph (iii), insert or any other benefit or allowance or any tax credit or element of such a tax credit (within the meaning of the Tax Credits Act 2002 (c. 21)) that the Scottish Ministers may by regulations prescribe, in such circumstances as may be so prescribed; In paragraph (b

Topics: free provision, regulatory powers, school meals

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Provision text match · Scotland · en

Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

unknown Act or statute Document — Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 An Act of the Scottish Parliament to amend the Land and Buildings Transaction Tax (Scotland) Act 2013 to make provision about an additional amount of tax to be chargeable in respect of certain transactions relating to dwellings. The Land and Buildings Transaction Tax (Scotland) Act 2013 is am

Topics: additional tax on dwellings, property transaction tax, second homes

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Provision text match · Scotland · en

Agricultural Holdings (Amendment) (Scotland) Act 2012

unknown Act or statute Document — Agricultural Holdings (Amendment) (Scotland) Act 2012

Agricultural Holdings (Amendment) (Scotland) Act 2012

ural Holdings (Scotland) Act 1991, after paragraph (c) insert— a variation of rent arising from— the exercise or revocation of an option to tax under Schedule 10 to the Value Added Tax Act 1994 (c.23); or a change in the rate of value added tax applicable to grants of interests in or rights over land in respect of which such an option has effect. The amendme

Topics: notice to quit, review or variation of rent, succession to agricultural tenancies, value added tax

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Provision text match · Scotland · en

Education (Graduate Endowment and Student Support) (Scotland) Act 2001

unknown Act or statute Document — Education (Graduate Endowment and Student Support) (Scotland) Act 2001

Education (Graduate Endowment and Student Support) (Scotland) Act 2001

; to make further provision as respects financial support for students; and to make provision exempting students from liability for council tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Education (Scotland) Act 1980 (c.44) shall be amended as follows. In paragraph (f) of section 73 (power of Scottish Ministers to pay allowances), f

Topics: council tax exemption, graduate endowment, student support

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Provision text match · Scotland · en

Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012

unknown Act or statute Document — Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012

Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012

Unoccupied Properties etc.) (Scotland) Act 2012 An Act of the Scottish Parliament to amend the law regarding non-domestic rates and council tax in respect of unoccupied properties; and to repeal certain provisions that allow grants to be made to local authorities to meet housing needs in their areas. The Local Government (Scotland) Act 1966 (c.51) is amended

Topics: council tax, information notices, non-domestic rates, penalties

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Provision text match · Scotland · en

Prescription (Scotland) Act 2018

unknown Act or statute Document — Prescription (Scotland) Act 2018

Prescription (Scotland) Act 2018

n by virtue of section 77 or 94 of the Land Registration etc. (Scotland) Act 2012; after sub-paragraph (f) insert— to any obligation to pay taxes or duties that are recoverable by the Crown, or to pay any penalty, interest or other sum that is recoverable as if it were an amount of such taxes or duties; to any obligation to pay a sum recoverable under— Part

Topics: claims and proceedings, contract obligations, debt recovery, regulatory commencement

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Provision text match · Scotland · en

Climate Change (Scotland) Act 2009

unknown Act or statute Part document.segment-2 — Climate Change (Scotland) Act 2009 — segment 2

Climate Change (Scotland) Act 2009 — segment 2

e; and The Local Government Finance Act 1992 (c. 14) is amended as follows. After section 80 (reduced amounts payable in respect of council tax), insert— A local authority must establish a scheme for reducing the amounts which persons are liable to pay in respect of council tax where improvements are made to the energy efficiency of chargeable dwellings. A s

Topics: building standards, carbon budgets, climate change planning, climate reporting

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Provision text match · Scotland · en

Budget (Scotland) Act 2009

unknown Act or statute Document — Budget (Scotland) Act 2009

Budget (Scotland) Act 2009

ottish Administration through which the resources accrue and may be used. In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c. 23). Resources other than accruing resources may, in financial year 2009/10,

Topics: borrowing limits, cash authorisations, government spending

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Provision text match · Scotland · en

Courts Reform (Scotland) Act 2014

unknown Act or statute Part document.segment-4 — Courts Reform (Scotland) Act 2014 — segment 4

Courts Reform (Scotland) Act 2014 — segment 4

f proceedings, even though judgment may not have been pronounced on every question raised or expenses found due may not have been modified, taxed or decerned for, “sheriff clerk” includes sheriff clerk depute, “solicitor” means a solicitor enrolled in the roll of solicitors kept under section 7 of the Solicitors (Scotland) Act 1980. In this Act, references t

Topics: appeals, appointments, court administration, court procedure

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Provision text match · Scotland · en

Debt Arrangement and Attachment (Scotland) Act 2002

unknown Act or statute Part document.segment-3 — Debt Arrangement and Attachment (Scotland) Act 2002 — segment 3

Debt Arrangement and Attachment (Scotland) Act 2002 — segment 3

)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”. The Taxes Management Act 1970 is amended in accordance with this paragraph. In section 63(2) (diligences which can be used to recover tax), for paragraph (a) there is substituted— In section 63A(1) (sheriff officer’s fees an

Topics: Scottish Ministers powers, Scottish Parliament procedure, asset recovery, attachment

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Provision text match · Scotland · en

Budget (Scotland) Act 2005

unknown Act or statute Document — Budget (Scotland) Act 2005

Budget (Scotland) Act 2005

ottish Administration through which the resources accrue and may be used. In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c. 23). Resources other than accruing resources may, in financial year 2005/06,

Topics: borrowing limits, budget authorisations, ministerial orders, public expenditure limits

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Provision text match · Scotland · en

Budget (Scotland) Act 2006

unknown Act or statute Document — Budget (Scotland) Act 2006

Budget (Scotland) Act 2006

ottish Administration through which the resources accrue and may be used. In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c. 23). Resources other than accruing resources may, in financial year 2006/07,

Topics: borrowing limits, cash authorisation, government expenditure

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Provision text match · Scotland · en

Budget (Scotland) Act 2002

unknown Act or statute Document — Budget (Scotland) Act 2002

Budget (Scotland) Act 2002

ottish Administration through which the resources accrue and may be used. In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c.23). Resources other than accruing resources may, in financial year 2002/03,

Topics: borrowing limits, fund authorisations, government spending

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