In this supplementary costing, we estimate the cost of Scottish Government’s policy to temporarily raise the residential LBTT starting threshold to £250,000.
This Supplementary Costing sets out our assessment of the changes to Land and Buildings Transaction Tax and the Carer’s Allowance Supplement, introduced as part of the Scottish Government’s fiscal response to Coronavirus.
Updated forecasts of income from Non-Domestic Rates in response to the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (SSI 2020/1010) which were laid on 26 March 2020.
Updated forecasts of income from Non-Domestic Rates (NDR) reflecting the changes introduced through the Non-Domestic Rates (Scotland) Bill.
Costing to accompany the Scottish Government’s secondary legislation for Best Start Grant (Pregnancy and Baby Grant).
Costing to accompany the Scottish Government’s secondary legislation for proposed changes to Non-Residential Land and Buildings Transaction Tax Group Relief.