Revisions for ADS rules for particular transactions and buyers
This guidance covers information on rules for particular transactions and buyers.
Contents
- LBTT10016 - Transactions by individuals
- LBTT10017 - Transactions by non-individuals
- LBTT10061 - Transactions involving joint buyers
- LBTT10062 - Transactions involving spouses/civil partners/cohabitants and their dependant children
- LBTT10063 - Transactions involving trusts
- LBTT10064 - Transactions involving proper liferents
- LBTT10065 - Transactions involving certain long leases
- LBTT10066 - Transactions involving inherited dwellings
- LBTT10067- Transactions involving dwellings for children to live in
- LBTT10018 - Transactions involving residential properties
- LBTT10019 - Transactions involving non-residential properties
Revisions allow you to track differences between multiple versions of your content, and revert to older versions.
| Revision | Operations |
|---|---|
| 4 December 2024 by christopher.roughead Updating ADS rate to 8% following 2025-26 Scottish Budget. |
Current revision |
| 1 October 2024 by christopher.roughead | |
| 15 July 2024 by olta.sema | |
| 7 March 2024 by nathan.ferguson | |
| 7 March 2024 by nathan.ferguson | |
| 6 March 2024 by nathan.ferguson | |
| 31 October 2023 by nathan.ferguson | |
| 17 January 2023 by nathan.ferguson | |
| 15 December 2022 by nathan.ferguson | |
| 24 October 2022 by nathan.ferguson | |
| 8 June 2022 by nathan.ferguson |