Consultation on LBTT First Time Buyers Relief

Closes 23 Mar 2018

Opened 9 Feb 2018


This consultation seeks views on the operation of a Land and Buildings Transaction Tax First Time Buyers Relief for properties under £175 000.

Why We Are Consulting

With the announcement of a First Time Buyer's Relief in the 2018/19 Scottish Budget on the 14 December , the Cabinet Secretary for Finance and the Constitution committed to launch a consultation on the policy before introducing the first-time buyer relief in 2018-19.

Alongside measures to increase housing supply, this relief will provide further support to first-time buyers in Scotland, helping them get on to the property ladder.
The Scottish Government’s intention to introduce a first time buyers relief for Land and Buildings Transaction Tax, and the intended value of the relief for first-time buyers, was announced as part of the draft Scottish Budget 2018/19 in December 2017. Reflecting public awareness of the plans, the commitment to introduce the relief in June 2018 and the scope of this exercise, the consultation will run for an abbreviated period of six weeks. Following this consultation, legislative proposals will be brought forward for scrutiny by the Scottish Parliament.

Over the six weeks, the Scottish Government will complement the online consultation process with active engagement with stakeholders and interest groups.

View full paper here

View accessible HTML here

Give us your views


  • People of Scotland


  • Business, Industry and Innovation
  • Economy