The Scottish Government has taken a progressive approach to the overall arrangements for Land and Buildings Transaction Tax, prioritising support for first-time buyers and home movers while raising vital revenue to support public services.The Scottish Fiscal Commission has forecast that increasing the rate of the Additional Dwelling Supplement will raise an additional £32m in 2025-26. The Scottish Fiscal Commission assume that half of those Additional Dwelling Supplement transactions which do not proceed will be replaced by first-time buyer and home mover transactions in 2025-26 and that this will increase to three-quarters from 2026-27 onwards.The priorities set out in the Tax Strategy will enable us to deliver tax policy which considers the whole tax system, informed by a programme of evidence, evaluation and engagement.