Q&As

How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement?

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Produced in partnership with Ronnie Brown of Burness Paull
Published on LexisPSL on 04/10/2017

The following Tax Q&A produced in partnership with Ronnie Brown of Burness Paull provides comprehensive and up to date legal information covering:

  • How do the land and buildings transaction tax (LBTT) rules on transfers from partnerships interact with the additional dwelling supplement?

The provisions relating to additional dwelling supplement (ADS) for land and buildings transaction tax (LBTT) are contained in Schedule 2A to the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013). We are not aware of any guidance that specifically deals with the interaction between the ADS provisions and the partnership provisions in LBTT(S)A 2013, Sch 17.

LBTT(S)A 2013, Sch 2A Pt 3, para 4 states that:

  1. ‘(1) where this schedule applies to a chargeable transaction, the amount of tax chargeable in respect of the transaction (as determined under section 25(1) or 26(1)) is increased by the additional amount

  2. (2) the additional a

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