Land & Building Transaction Tax – Additional Dwelling Supplement
19 Jan 2024
Today, the Scottish Parliament received The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 for consideration. Pending parliamentary approval, the changes will take effect from 1 April 2024.
The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
The Scottish Government have also released their responses to the LBTT ADS consultation which concluded in April 2023 and to which the CIOT contributed (see our response here).