Property taxes

Stamp duty land tax (SDLT) or land and buildings transaction tax (LBTT) in Scotland on residential properties is charged at different rates according to a band system.

Rates are applied only to the portion of the property's value that exceeds the relevant band threshold. 

An extra 3 percentage points will be charged on purchases of additional properties such as second homes and buy-to-lets from 1 April 2016.

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