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Tax Rates Announced


John Swinney MSP presented the Scottish Government’s draft budget to Parliament on Thursday and set out the national rates of tax for the successor taxes to Stamp Duty Land Tax (SDLT) and UK Landfill Tax which come into force next April.

The new Scottish Landfill Tax rates were set at:-

£82.60 per tonne and lower rate of £2.60 per tonne. 

Land and Buildings Transaction Tax (LBTT) for residential properties threshold was increased to £135,000 from £125,000 and rates residential properties were set at:-

2% on properties priced between £135,000 to £250,000

10% on properties priced between £250,000 and £1million

12% on properties priced at more than £1million

Unlike SDLT where the whole price was taxed at the same rate, LBTT is a progressive tax (like Income Tax).


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