Revenue Scotland has confirmed that it has fixed the Scottish Electronic Tax System, removing the need for a manual workaround when claiming first-time buyer relief from LBTT. In July 2020, the Scottish government’s temporary increase in the nil-rate band of LBTT to £250,000 meant that first-time buyer relief had no practical effect, although eligible buyers still had to claim the relief in their LBTT returns.
Revenue Scotland has confirmed that it has fixed the Scottish Electronic Tax System, removing the need for a manual workaround when claiming first-time buyer relief from LBTT. In July 2020, the Scottish government’s temporary increase in the nil-rate band of LBTT to £250,000 meant that first-time buyer relief had no practical effect, although eligible buyers still had to claim the relief in their LBTT returns.
