. home.aspx



Scottish landlords voice concerns over increased tax burden in 2019

January 02, 2019 / Scottish Association of Landlords

Tax changes announced by the Scottish Government could reduce investment by landlords and exacerbate the country’s housing crisis, it is claimed. The Scottish Association of Landlords (SAL) has criticised the decision to increase the Additional Dwelling Supplement (ADS) portion of the Land and Buildings Transaction Tax (LBTT) levied when a property is purchased. It says it has received numerous complaints from members that it will lead to a decrease in investment and fewer high-quality homes being available for rent.