Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

This section has no associated Explanatory Notes

28SThe “permitted amount”, in relation to the refurbishment of a dwelling, is set out in the following table—

Consideration for acquisition of the dwellingPermitted amount
Not more than £200,000£10,000
More than £200,000 but not more than £400,0005% of the consideration
More than £400,000£20,000