SSI 2018/221 - The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018

Released 29 June 2018

SSI 2018/221 amends LBTTSA 2013 to insert Sch. 4A providing a targeted relief for first-time buyers.

The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new Sch. 4A which provides for a targeted relief. The targeted relief is to provide a degree of relief from land and buildings transaction tax for first-time buyers. The order comes into force on 30 June 2018.

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