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This consultation ended 28 March 2022.

Consultation period:
20 December 2021 to 28 March 2022
Last updated:

Details of outcome

Summary of responses , file type: PDF, file size: 248 KB

248 KB
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Original consultation

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.

Consultation description

We are consulting on changes to LTT to give more opportunity to people who are looking to buy homes for permanent occupation.

Issues include:

  • 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.