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New tax supplement for additional homes

14 Mar 2016

A new tax supplement on purchases of additional homes, for example, second homes and buy-to-let properties, will be charged from 1 April 2016.

The Land and Buildings Transaction Tax (LBTT) supplement is 3% of the total price of an additional property for all additional homes transactions above £40,000. It is payable in addition to the standard rate of LBTT.  

More information about Land and Buildings Transaction Tax and the new additional homes supplement, is available from Revenue Scotland at




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