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24/06/13 12:00

Fairer' taxation for Scotland

Swinney backs landmark Bill

A landmark bill which will enable the Scottish Parliament to set and collect a proportion of its own revenue for the first time will have it’s final parliamentary vote tomorrow.

Introduced by Finance Secretary John Swinney in December, the Land and Building Transactions Tax (Scotland) Bill will use powers from the Scotland Act 2012 to collect and manage the taxation of the purchase or leasing of land and buildings.

Commenting on the Bill ahead of its stage three reading, Mr Swinney said:

“With Parliament’s approval the passing of this Bill will be a huge milestone for Scotland – it will enable us to set and collect taxes in a more cost effective and fairer way than the UK Government.

"This Bill will give us the opportunity to better support first time buyers trying to get onto the housing ladder or families buying bigger homes that better suit their needs.

"It is this Government’s belief that tax should be proportionate. That means taxpayers should have certainty about what they should pay - it should be convenient and it should be efficient.

"It is my vision that Scotland should have a modern and efficient tax system , grounded on solid foundations and delivering sustainable economic growth.

"The changes we are making show that where we have the powers we are able to design a system better suited to Scotland’s interests. Only in an independent Scotland, where Scotland has full control over all economic levers, will the interests of Scotland be best served."

Notes to editors


The Scottish Government has already outlined plans to establish Revenue Scotland, a small and efficient body which will work with Registers of Scotland to ensure the collection and administration of the tax at a lower cost than that proposed by Her Majesty’s Revenue and Customs (HMRC).

The Bill can be found at

The Scottish Government’s consultation paper on Land and Buildings Transaction Tax , published on 7 June 2012, included examples based on historical (2007 and 2009) data to illustrate what could be achieved with a progressive tax system.

The consultation paper is available at:

Nicola Macnaughton - 0131 244 2670