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Tag Archives: LBTT

Posted in Real Estate News

SDLT to LBTT – am I bothered?

Tomorrow, Stamp Duty Land Tax will be no more – but only in Scotland.  On 1 April the new Land and Buildings Transaction Tax (LBTT) comes into force, an example of one of the revenue-raising powers devolved to Holyrood following the passage of the Scotland Act 2012.  LBTT will be administered and collected in Scotland