Lawrence Young - inspired business thinking

Call 01256 811415 or email.

News | clientZONE | Contact Us    

CIMA - Practising Certificate Holder
Probiz accountants
AVN - changing the numbers

Land and Buildings Transaction Tax

Land and buildings in Scotland

The rates apply to the portion of the total value which falls within each band.

Residential property

Consideration
(£)

Rate*
%

0 - 145,000
0
145,001 - 250,000
2
250,001 - 325,000
5
325,001 - 750,000
10
Over 750,000
12

* Rates may be increased by 3% where further residential properties costing £40,000 or over are acquired.

Non- residential property

Consideration
(£)

Rate
%

0 - 150,000
0
150,001 - 350,000
3
Over 350,000
4.5
PROBIZ Travel Card - The Global Travel PROBIZ MasterCard® Prepaid Card

© Lawrence Young. All rights reserved. | Help | Disclaimer | Cookie Policy | Site Map | Text Only

Follow us on twitterJoin up with us on Linked  InFind us on Facebook

powered by totalSOLUTION