Proposed first-time buyer relief from land and buildings transaction tax: consultation

Annex A: Draft Land And Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018

Explanatory Note

(This note is not part of the Order)

This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 4A which provides for a targeted relief. The targeted relief is to provide a degree of relief from land and buildings transaction tax for first-time buyers.