Scottish Government Consultation - First Time Buyer relief

Released 09 February 2018

The Scottish Government is seeking views on a First Time Buyers Relief from Land and Buildings Transaction Tax (LBTT) for properties under £175,000.

First Time Buyer's Relief was announced in the 2018/19 Scottish Budget on the 14 December 2017. The Scottish Government has now launched a consultation on the policy and is seeking views on the operation of LBTT first time buyers relief for properties under £175 000 before introducing the relief in 2018-19. The consultation will close on 23 March 2018 and the Scottish Government is inviting comments to be sent to the consultation hub or by email.

For more information, see Consultation on LBTT First Time Buyers Relief.

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