The real estate sector is a key catalyst for jobs, investment and creating places and the SPF is firmly of the view that extending the provisions in the Coronavirus (Scotland Act) 2020 could assist with the recovery from COVID-19 and contribute to rebuilding the economy.
The SPF is concerned that our well-respected property legal system could be undermined, which could create a barrier to investment. It is therefore critical that any extensions of the provisions in the Coronavirus Acts that create an unbalanced relationship between landlords and tenants are not continued for any longer than necessary.
The SPF's analysis of Revenue Scotland's data on Land and Buildings Transaction Tax revenue, including a breakdown of residential, non-residential and additional dwellings supplement payments.
Our analysis of the latest commercial property sales data from Registers of Scotland.
SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.
The SPF’s analysis of the latest commercial property sales figures has shown that sales recovered in Q3 compared to the record lows of Q2 2020.
The SPF’s analysis of the latest commercial property sales figures show sales fell to their lowest level in over a decade in Q2 2020.