John McArthur head of tax at Gillespie Macandrew discusses the ambit of the LBTT.

On 1 April 2016, Land and Buildings Transactions Tax (LBTT), the Scottish version of Stamp Duty Land Tax which was introduced in England and Wales a year earlier, was amended so that the purchase of an additional property attracted a supplement of 3 per cent of the purchase price, payable by the purchaser.