Scottish housing advice: coronavirus (COVID-19)
Land and building transaction tax
From 15 July 2020 the zero rate band for Land and Buildings Transaction Tax increased, from £145,000 to £250,000. This means when you buy a property you won't pay tax on the first £250,000. This will be in place until 31 March 2021.
Last updated: 24 January 2021
Housing laws differ between Scotland and England.
This content applies to Scotland only.