Land and Buildings Transaction Tax - Additional Dwelling Supplement legislation changes: consultation

This consultation seeks views on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS).

4 Equality Impacts

Equal opportunities

4.1 The Scottish Government assessed the potential impacts of the Land and Buildings Transaction Tax (Scotland) Act 2013 on equal opportunities. The Scottish Government considers that the proposed amendments, made under powers conferred by the Act, do not discriminate with respect to any of the protected characteristics (including age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation) either directly or indirectly.

Human rights

4.2 The proposed amendments do not infringe on or affect any subject areas of the European Convention on Human Rights (ECHR). No differential impact on human rights or any impact on any individual's civil liberties through the proposals have been identified.

Business Impacts

4.3 No negative impacts on Scottish businesses have been identified in relation to the proposed amendments. A Business and Regulatory Impact Assessment (BRIA) will, if considered to be required, be published along with the legislation.

Privacy impacts

4.4 The proposed amendments will be subject to other legislation that prohibits, restricts access or relates to the disclosure of that information, for example the Data Protection Act 2018 or the Revenue Scotland and Tax Powers Act 2014.

Island communities

4.5 The proposed amendments would have no identified differential impact on island and rural communities.

Local government

4.6 There are no identified additional responsibilities or costs to local authorities.

4.7 Depending on the outcome of the consultation, the relief from LBTT and ADS discussed in Section 3 will have a direct impact on local authorities.

Sustainable development

4.8 The Scottish Government does not consider that these proposals will have an impact on sustainable development.


Question 15: Do you think that the proposed amendments will in any way impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?

Question 16: If so, please give us your views.



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