Coronavirus (Scotland)(No.2) Bill

By Technical Team on 18 May 2020

The Chartered Institute of Taxation (CIOT) have sent comments to the COVID-19 Committee of the Scottish Parliament, in respect of their consultation on the Coronavirus (Scotland) (No. 2) Bill. 

Our comments focus on the provisions relating to the proposed extension by 9 months of the time period within which a taxpayer must sell their previous main residence in order to be eligible to claim a repayment of the Additional Dwelling Supplement.