Taking Forward a Scottish Land and Buildings Transaction Tax Consultation: An Analysis of Responses

ANNEX ONE - CONSULTATION RESPONDENTS

List of Respondents

The following organisations and individuals responded to the consultation:

Private individuals:
13 private individuals

Professional/ representative or trade bodies
Built Environment Forum Scotland
CBI Scotland
Central Association of Agricultural Valuers (CAAV) & Scottish Agricultural Arbiters' and Valuers' Association (SAAVA)
CIH Scotland
Council of Mortgage Lenders
Existing Homes Alliance Scotland
RICS Scotland
Royal Town Planning Institute Scotland
Scottish Council for Development and Industry (SCDI)
Scottish Grocers' Federation (SGF)
Scottish Land and Estates
Scottish Stamp Tax Practitioners Group
The Building Societies Association (BSA)

Legal/accountancy/taxation organisations and their representative bodies
Brodies LLP
Chartered Institute of Taxation (CIOT)
Deloitte
Ernst and Young
Grant Thornton UK LLP
ICAEW Members in Scotland
The Institute of Chartered Accountants in Scotland (ICAS)
Law Society of Scotland
Legal Knowledge Scotland
Macroberts
PWC

House builders/developers/RSLs and their representative bodies
D.J. Laing Homes Ltd
Homes for Scotland
Miller Homes
National Federation of Property Professionals
NHBC
Places for People
Scottish Property Federation
Scottish Federation of Housing Associations (SFHA)
The British Land Company PLC

Voluntary organisations/charities/ other private organisations
Carnegie UK Trust
Network Rail Infrastructure Limited
Scottish Empty Homes Partnership
The Church of Scotland Housing and Loan Fund for Retired Ministers and Widows and Widowers of Ministers
The Energy Saving Trust
The Islamic Finance Exchange Limited

Local authorities and their representative bodies
Convention of Scottish Local Authorities (COSLA)
Falkirk Council
Glasgow City Council
Stirling Council