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    The Scottish Property Federation is the voice of the real estate industry in Scotland, an industry that accounts for one in every 13 jobs. We work collaboratively with policy makers and other industry stakeholders to create a thriving built environment that provided the homes, leisure and employment spaces that Scotland needs.
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Consultation Responses

SPF response to ADS: Proposal for change

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Published date:
05 April 2023

SPF response to ADS: Proposal for change

SPF submitted response to Additional Dwelling Supplement: Proposal for change. The consultation seeks response on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). The proposals seek to amend Schedule 2A of the Land and Buildings Transaction (Scotland) Act 2012 (“the Act”) and insert new Schedule 6A to the Act.

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