The threshold at which Land and Buildings Transaction Tax (LBTT) is paid will be raised from £145,000 to £250,000 as the Scottish Government steps up efforts to support homebuyers and help the economy recover from the impact of coronavirus.
Chartered Institute Of Taxation
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Some house buyers could miss out on being able to claim a refund for a property tax charge if they have been unable to sell their old home because of the coronavirus pandemic, the Chartered Institute of Taxation (CIOT) has said. The second home charge, or Additional Dwelling Supplement (ADS), is a 4