Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence – summary of responses

1. Introduction

1.1 This report sets out an overview of findings and summary of responses to the Scottish Government's call for evidence and views on the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS) (hereafter referred to as the call for evidence). In addition, it sets out the Scottish Government's response to the call for evidence and a summary of next steps.

1.2 The Scottish Government would like to thank all respondents for their contributions.

1.3 Views were invited as part of a 12-week consultation period between 16 December 2021 and 11 March 2022. The call for evidence invited comments on the current ADS legislation, including specific issues which stakeholders have raised previously with the Scottish Government.

1.4 Respondents were invited to respond by post, via CitizenSpace, or by email to the Scottish Government's Devolved Taxes Unit.

1.5 The Scottish Government held several virtual stakeholder engagement events during the consultation period. These included a virtual roundtable chaired by the Minister for Public Finance, Planning and Community Wealth.

1.6 In total, the call for evidence received 67 responses from various stakeholder groups (see Table 1).

1.7 Respondents provided a range of views on each of the issues, and while there is evidence of consensus in some areas, a number of unique concerns and proposed next steps were highlighted.

1.8 Respondents were invited to request anonymity. Twelve respondents requested that their responses not be published. Twenty-three respondents requested that their identities not be shared, and their identities are therefore anonymised throughout.

1.9 A list of respondents is available in Annex A and, where permission has been given, responses have been published in full at Scottish Government consultations. www.consult.gov.scot.