Information

Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views

We are seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This will be the first stage in the review of the ADS announced in the 2021 to 2022 Programme for Government.


5. Additional Questions

18. Is there any other issue regarding the operation of the ADS legislation which you would wish the Scottish Government to consider as part of the overall review? If so, please provide explanation and commentary on any available evidence about this.

19. Are there any other points you would wish to raise regarding the operation of the ADS in different parts of Scotland?

20. The Scottish Government has a duty:

  • to eliminate discrimination, advance equality of opportunity and foster good relations between different people; and
  • to have regard to the impact on island communities in carrying out its functions.

Are there any issues relevant to the content of this consultation that you believe the Scottish Government should consider in order to assure performance of these duties?

Contact

Email: Devolvedtaxes@gov.scot

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