Publication - Consultation analysis

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

Published: 8 February 2023
Directorate: Tax Directorate
Topic: Money and tax
ISBN: 9781805254867

Overview of findings and summary of responses to our call for evidence and views on the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). It also sets out the Scottish Government’s response to the call for evidence.

Supporting documents

4. Next Steps

On the basis of responses to the call for evidence and available data, the Scottish Government will publish, alongside this response, draft legislation for comment in respect of the proposals set out at 3.1 to 3.6.

Contact

Email: devolvedtaxes@gov.scot

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4. Next Steps

Contact

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