SSI 2024/367 The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024

Published on: 05 December 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

This Order provides for an increase in the rate of the Additional Dwelling Supplement (ADS) announced in the Scottish Budget 2025-26.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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