This consultation ended 28 March 2022.
Details of outcome
Summary of responses , file type: PDF, file size: 248 KB
We want your views on proposed local variation to land transaction tax (LTT) rates for second homes, short term holiday lets and potentially other additional residential properties.
We are consulting on changes to LTT to give more opportunity to people who are looking to buy homes for permanent occupation.
- the size of areas in which local variations could take place
- the procedure for identifying the areas where different rates may apply
- the types of transactions that could be subject to different rates in local areas.