Supplementary Costings – Coronavirus (Scotland)(No. 2) Bill – May 2020

11 May 2020

This Supplementary Costing sets out our assessment of the changes to Land and Buildings Transaction Tax (LBTT) and the Carer’s Allowance Supplement, introduced as part of the Scottish Government’s fiscal response to Coronavirus. This page also contains our updated costing of the changes to the LBTT policy on 20 May 2020.

Report

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Update to Additional Dwelling Supplement costing – 20 May 2020

On 20 May 2020, the Coronavirus (Scotland)(No. 2) Bill was amended to extend the ADS repayment period to 36 months. This update sets out our costing of the updated ADS policy.

Updated ADS costing

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