How does LBTT compare to SDLT? What are the key differences?
Scotland
The guides and checklists in this section of the Practical Tax Database cover Scottish Tax. This section of the site is developing as the new legislation develops.
What is the Additional Dwelling Supplement for the Land and Buildings Transaction Tax? When does it apply?
What is Land and Buildings Transaction Tax (LBTT)? What are the rules?
What is Multiple Dwellings Relief (MDR) for Land and Building Transactions Tax purposes? When does it apply and how is it claimed? What are the differences between MDR for SDLT and LBTT?
From 6 April 2016, Scotland sets its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?
What is the Scottish rate of Income Tax? How many bands are there? What are the current and past tax bands and rates?
Who does Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?