Additional Dwelling Supplement - change proposals: consultation analysis and Scottish Government response

Our response to the consultation "Additional Dwelling Supplement: Proposals for Change" which ended on 5 April 2023. Sets out a summary of responses to that consultation and our next steps.


4. Next Steps

4.1 On the basis of responses to the consultation and available data, the Scottish Government intends to introduce legislation to the Scottish Parliament to provide for the changes to the Land and Buildings Transaction Tax (Scotland) Act 2013 summarised above.

Contact

Email: Devolvedtaxes@gov.scot

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