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Publication - Consultation Paper

Proposed first-time buyer relief from land and buildings transaction tax: consultation

Published: 9 Feb 2018
Part of:
Housing, Research
ISBN:
9781788515481

Consultation on the first-time buyer relief from Land and Buildings Transaction Tax (LBTT), as announced in the draft Scottish Budget 2018/19.

19 page PDF

401.8kB

19 page PDF

401.8kB

Contents
Proposed first-time buyer relief from land and buildings transaction tax: consultation
List Of Consultation Questions

19 page PDF

401.8kB

List Of Consultation Questions

Question 1: Do you agree with the Scottish Government’s proposed four key criteria for the relief, as described above?

Question 2: Do you agree that, where there is more than one buyer, all buyers must meet the relevant criteria in order for the relief to be claimed?

Question 3: Do you agree with the Scottish Government’s proposed approach with regard to gifts, inheritance and trusts?

Question 4: Are there any other issues which need to be considered with regard to assessing prior ownership of a dwelling?

Question 5: Do you agree with the Scottish Government’s position on linked transactions? If not, in what scenarios should relief be available where there is a linked transaction .

Question 6: Are there other issues, not covered in this consultation, that should be addressed in the legislation or guidance?

Question 7: Do you have any views on the draft Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018?

Question 8: Do you think that the planned first time buyer relief will in any way impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?


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