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Chamber and committees

Question reference: S6W-25698

  • Asked by: Ash Regan, MSP for Edinburgh Eastern, Alba Party
  • Date lodged: 27 February 2024
  • Current status: Answered by Tom Arthur on 11 March 2024


To ask the Scottish Government whether it will consider introducing an exemption to paying the (a) Land and Buildings Transaction Tax and (b) Additional Dwelling Supplement for families that are purchasing a home for a disabled relative, in light of reported concerns that the current tax rates present a significant financial barrier to families providing such support, and what its response is to reports that such a barrier is an unintended consequence of the existing legislation that is aimed at second home ownership.


The Scottish Government carefully considered a wide range of issues and concerns as part of the recently concluded review into the arrangements for the Additional Dwelling Supplement (ADS). Decisions on this took account of an intention to provide for consistency of treatment for taxpayers in various circumstances, and operational considerations.

Following the review, The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 will, if approved by the Scottish Parliament, introduce a number of legislative changes to the arrangements in place for the ADS. There are no plans to introduce further reliefs or exemptions at this time, including in circumstances where a home is purchase for a disabled relative.

The Scottish Government will continue to keep the arrangements for LBTT under review.