LBTT Additional Dwelling Supplement Guidance
The legislative guidance for the Additional Dwelling Supplement was published on 16 March 2016 as a downloadable document for agents and taxpayers. Work is currently underway to web-enable the guidance in the same format as Revenue Scotland’s other guidance, and will be available shortly. Agents and taxpayers are advised to only use the downloadable guidance in this interim period, and not as a long-term reference, as the document will not be updated once the web-enabled version is available.
We have also updated our LBTT Property Transactions calculator to allow for calculations on transactions where the Additional Dwelling Supplement applies.
LBTT Additional Dwelling Supplement Legislative Guidance - 16 March 2016.pdf
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