Land And Buildings Transaction Tax

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The Scottish Government consultation on Land and Buildings Transaction Tax (LBTT) reliefs for property funds can level the playing field on tax and let loose new investments into Scottish housing, social investments and net zero, according to several industry organisations.

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Scottish property taxes reached £628.1 million in the year to May 2024, a £8.5m increase on the previous year (£619.6m), according to DJ Alexander Ltd. The Scottish property firm said this growth in land and buildings transaction tax was largely driven by the additional dwelling su

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