Land and Buildings Transaction Tax (LBTT) and Additional Dwelling Supplement (ADS), LBTT, the equivalent of Stamp Duty in England and Wales, is payable on purchases in Scotland and varies depending on the value of the property purchased. ADS may be chargeable depending on the individual’s circumstances and typically must be paid where the buyer already owns a property, for example a family home.
Land and Building Transaction Tax (LBTT) Calculator
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