The Scottish Government has given effect to the temporary
changes to the land and buildings transaction tax thresholds. The Land and
Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No 2)
(Coronavirus) Order, SSI 2020/215 amends the table of residential thresholds in
the principal rate and bands regulations (SSI 2015/126) to increase the
nil-rate band to £250,000 from 15 July 2020 until 31 March 2021.
The Scottish Government has given effect to the temporary
changes to the land and buildings transaction tax thresholds. The Land and
Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No 2)
(Coronavirus) Order, SSI 2020/215 amends the table of residential thresholds in
the principal rate and bands regulations (SSI 2015/126) to increase the
nil-rate band to £250,000 from 15 July 2020 until 31 March 2021.
