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Law Society of Scotland supports a new distinctly Scottish and progressive land tax

22 January 2013 | tagged News release

A new distinctly Scottish system of land tax will be a great improvement to the current UK-wide system of stamp duty land tax, as it will be based on Scottish conveyancing practice and will introduce a progressive rate of payment rather than the current 'slab' structure.

The new land and buildings transaction tax will replace the current UK-wide stamp duty land tax from April 2015.

Ahead of giving evidence to the Scottish Parliament's Finance Committee, Isobel d'Inverno, Convener of the Society's Tax Law Committee said: 'We very much welcome the introduction of a progressive tax structure, rather than the current 'slab' structure, which is perceived by many to be unfair due to the steep rise in tax for properties just above the thresholds. This distorts the market by keeping prices artificially low and gives rise to avoidance under stamp duty land tax. We believe that this new progressive structure will eliminate these issues."

Ms d'Inverno continued: "This proposed new tax has the potential to make a real improvement to the current system in Scotland. It is very much drafted in Scots law terminology, and reflects Scots property law and conveyancing practice. The introduction of a much simpler regime for a land and buildings transaction tax will be of great assistance to solicitors and their clients and will make it much more workable and easier to administer."

The Society will be giving evidence to the Scottish Parliament Finance Committee on Wednesday 23 January.


Notes to editors

Isobel d'Inverno, Convener, and Iain Doran, member, of the Society's Tax Law Committee will be giving evidence to the Finance Committee at 11.30am in Committee Room 1 on Wednesday 23 January.

Both the Society's response to the Scottish Government consultation and its written evidence submitted to the Finance Committee on the Land and Buildings Transaction Tax (Scotland) Bill can be found on the Society's website.

FOR FURTHER INFORMATION:Journalists can contact Louise Docherty on 0131 476 8204 or Val McEwan on 0131 476 8115 or 07825 206 468. For the out of hours service, please call 0131 226 8884.

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22 January 2013

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