Scottish Government

ISBN 978-1-78045-855-7 (web only publication)
DPPAS 13012

This document is also available in pdf format (819KB) and eBook format.
The respondent information form and consultation questionnaire are available in Word format (147KB)

Errata
An errata was published on 12 June 2012. The pdf, html and eBooks have all been updated to reflect the following changes:

Annex A, Background (pdf page 45), removal of Graph 2 - How Stamp Duty Land Tax (SDLT)
Presenting the information as a line graph rather than as a histogram, in order to match the residential data in Graph 1, meant that technical issues around the scaling of the x-axis created the potential for the graph to be misconstrued.

Annex B, Amount of Tax payable by House Price (pdf page 54).
The table in Scenario 2 has been updated to ensure consistency with the format of the equivalent table for Scenario 1.

Addenda
There is no addenda at present.

Contents

Foreword

Chapter 1 Introduction

Chapter 2 Overview of the Land and Buildings Transaction Tax

Chapter 3 Structure of the Tax

Chapter 4 Exemptions and reliefs

Chapter 5 Commercial and residential leases

Chapter 6 Anti-avoidance measures

Chapter 7 Administering the Tax

Chapter 8 Companies, Trusts and Partnerships

Chapter 9 How to respond

Chapter 10 Draft Partial Business and Regulatory Impact Assessment

Chapter 11 Draft Partial Equalities Impact Assessment

Chapter 12 List of consultation questions

Annex A Background: How Stamp Duty Land Tax currently operates in the UK

Annex B Progressive rates for Residential Property: Examples of indicative progressive rate scenarios for residential property transactions

Annex C Progressive rates for Non-Residential Property: Example of an indicative progressive rate scenario for non-residential property transactions