This is a list of the legislation that covers the ADS, click on our legislation links or visit legislation.gov.uk for more information.
- Land & Building Transaction Tax (Scotland) Act 2013, (LBTT(S)(A) 2013)
- Land & Buildings Transaction Tax (Amendment) (Scotland) Act 2016, (LBTT)(A)(S)(A) 2016)
- Land & Buildings Transaction Tax (Additional Amount – Second Homes Main Residence Relief) (Scotland) Order 2017 (SSI Order 2017)
- Schedule 2A Additional Amount: Transactions relating to second homes etc.
- Land & Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018
- Amendment around family units, paragraphs 8A and 9A
- Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014)