by PrimeResi December 17, 2015
John Swinney has followed George Osborne’s lead, announcing a 3% increase in the Land and Buildings Transaction Tax rate for additional properties in Scotland, such as buy-to-let and second homes.
These articles are worth a read too:
- Scotland’s LBTT raises £34m less than predicted February 2, 2016
- LBTT introduction has had an ‘eye-watering’ impact on the Scottish property market December 22, 2016
- Stamp duty receipts on track to reach a record high – despite falling property sales December 22, 2016