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Scottish LBTT on additional residential properties

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3 February 2016

The Scottish government has published the draft Land and Buildings Transaction Tax (Amendment) (Scotland) Bill to introduce a 3% supplement to the land and buildings transaction tax (LBTT) on purchases of additional residential properties in Scotland valued at £40,000 or more, with effect from 1

The Scottish government has published the draft Land and Buildings Transaction Tax (Amendment) (Scotland) Bill to introduce a 3% supplement to the land and buildings transaction tax (LBTT) on purchases of additional residential properties in Scotland valued at £40 000 or more with effect from 1 April 2016. See www.bit.ly/1PdhfF1.

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