Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc) (Scotland) Amendment Order, SSI 2022/375

Published on: 19 December 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations increase the land and buildings transaction tax additional dwelling supplement in Scotland from 4% to 6% with effect from 16 December 2022.

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

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