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Property Tax Update: The LBTT Additional Dwelling Supplement

01 April 2016 | tagged News release | Current issues

The below email was sent to residential property, commercial property, personal tax and corporate tax solicitors today, 1 April 2016:

Dear colleague,

Following Royal Assent, and the publication of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016, the Additional Dwelling Supplement comes into effect for certain land transactions in Scotland from today, Friday 1 April.

We strongly encourage you to review the updated Revenue Scotland materials:

There remains an option to submit a paper return. From Friday 1 April, where a paper return is being made, it is essential that the new version of the paper return is used.

We have had queries from members about whether they are required to carry out additional checks, over and above the questioning clients about their circumstances. LBTT is a self-assessment tax. It is up to buyers to honestly declare their liability. Provided the client has given you the relevant information, you would not be expected to carry out additional checks.

If you have further questions, please contact the Society’s Professional Practice team.

Yours sincerely,

Isobel d’Inverno


Tax Committee

Law Society of Scotland


This email was sent to Law Society members who have registered their area of work as residential property, commercial property, personal tax and/or corporate tax. To update your areas of work, .

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