Additional dwelling

– see Additional dwelling supplement

Chargeable consideration

Relevant land

Commentary – Stamp Taxes Reporter ¶50-000

Scope of section 55

Commentary – Stamp Taxes Reporter ¶50-000

Completion of the LTR

Commentary – Stamp Taxes Reporter ¶90-310

Effective adjustment of rates

Commentary – Stamp Taxes Reporter ¶50-115

Elements in an LBTT calculation

Commentary – Land and Buildings Transaction Tax (Scotland) ¶201-000

Higher-rates transaction

Additional dwellings

Commentary – Stamp Taxes Reporter ¶50-107

Chargeable transaction

Commentary – Stamp Taxes Reporter ¶50-107

Dwellings purchased by companies

Commentary – Stamp Taxes Reporter ¶50-107

Meaning

Commentary – Stamp Taxes Reporter ¶50-107

Refund of tax, sale of old main residence following purchase of new

Commentary – Stamp Taxes Reporter ¶50-107

Linked transactions

– see Linked transactions

Non-residential leases

– see Non-residential leases

Non-residential property

– see Non-residential buildings

Rates

Non-residential or mixed property

Commentary – Stamp Taxes Reporter ¶50-110–Stamp Taxes Reporter ¶50-111

Residential property before 4 December 2014

Commentary – Stamp Taxes Reporter ¶50-105

Residential property from 4 December 2014

Commentary – Stamp Taxes Reporter ¶50-106

Two rate tables

Commentary – Stamp Taxes Reporter ¶50-100

Residential leases

– see Residential leases

Residential transactions

– see Residential transactions

Variable and uncertain rents

Commentary – Stamp Taxes Reporter ¶60-425