Publication - Consultation paper

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

Published: 9 Feb 2018
Directorate:
Housing and Social Justice Directorate
Part of:
Housing, Research
ISBN:
9781788515481

Consultation on the first-time buyer relief from Land and Buildings Transaction Tax (LBTT), as announced in the draft Scottish Budget 2018/19.

19 page PDF

401.8 kB

19 page PDF

401.8 kB

Contents
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

19 page PDF

401.8 kB

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

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

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

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

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.


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