The current percentages of Land and Buildings Transaction Tax for Scotland.
Land and Buildings Transaction Tax (LBTT) is payable on land and property transactions in Scotland.
The rates apply to the portion of the total value which falls within each band. Rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.
The rates apply to the portion of the total value which falls within each band.
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13 Mar 2018
The Chancellor Philip Hammond presented his first Spring Statement on Tuesday 13 March 2018.
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