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Consultation launched on Land and Buildings Transaction Tax

The passage of the Scotland Act 2012 means that from April 2015 the Scottish Parliament will be empowered to introduce and manage taxes on the purchase or leasing of land and buildings and the disposal of waste to landfill.   In a statement to Parliament, Finance Secretary, John Swinney launched a consultation on the Land and Buildings Transaction Tax. to replace Stamp Duty Land Tax.  The proposals include changing the structure of the tax to a progressive system where the amount of tax paid is more closely related to the value of the property. Two further consultations will be issued before the end of 2012.   Scottish Land & Estates will be submitting a response to the consultation which closes on 30th August. A subgroup is currently being formed to look at the consultation and assess the potential impact on the rural sector.  

A Scottish Land & Estates sub group is being established to look at the proposals in detail

 

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