3% levy scotland Tag

3% Levy on Second Home Property Transactions in Scotland

07 Apr 3% Levy on Second Home Property Transactions in Scotland

Delivering his budget, Mr Swinney announced there would be an additional supplement of 3% of the purchase price of the property, on top of the existing Land and Buildings Transaction Tax (LBTT). What are the changes? John Swinney, Scotland’s Finance Secretary has announced a 3% levy on...

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