LBTT: Additional Dwelling Supplement: call for evidence and views

Published on: 21 December 2021

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Specialist Tax Regulatory Materials

Article summary

The Scottish Government has launched a consultation seeking the public’s 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 2021-22 Programme for Government.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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