Publication - Consultation paper

Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views

Published: 16 December 2021
Directorate: Tax Directorate
Topic: Money and tax, Scottish Budget
ISBN: 9781802017335

We are seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This will be the first stage in the review of the ADS announced in the 2021 to 2022 Programme for Government.

Supporting documents

The Land and Buildings Transaction Tax Additional Dwelling Supplement: A call for evidence and views

File type: 30 page PDF
File size: 428.8 kB

The Respondent Information Form

File type: Word document
File size: 108.1 kB

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