ESPC



Increase in Additional Dwelling Supplement ‘unlikely to benefit first time buyers’

A 1% rise in the tax paid by those purchasing an additional home in Scotland is unlikely to free up more properties for first time buyers, according to ESPC Lettings head, Nicky Lloyd.

Published 17 December 2018

First-time buyer relief ‘a positive change’ to LBTT Scotland Act

The latest Land and Buildings Transaction Tax (LBTT) tax relief to first-time buyers is a positive change, especially in the current market conditions, according to estate agents.

Published 11 July 2018

LBTT tax changes still affecting house prices in east central Scotland

Average selling prices across east central Scotland have seen notable decreases over the last three months due to Land and Buildings Transaction Tax (LBTT) changes, according to the latest analysis from ESPC.

Published 8 April 2016