Category Archives: Bullet Point Update


June 2018 – First time buyers & a “Land and Buildings Transaction Tax” break

Some modest relief from “Land and Buildings Transaction Tax” (“LBTT”) has been introduced for first-time buyers. The relevant statutory order (the snappily-titled “Land and Buildings Transaction Tax (First-Time Buyer Relief)(Scotland) Order 2018”) came into force on 30th In outline, the … More

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February 2018 – LBTT’s 3rd Birthday – Part 2

This is a follow-up to last month’s BPU on Land and Buildings Transaction Tax (“LBTT”) at the end of which it was said: “As far as [many aspects] are concerned LBTT has largely followed the approach taken in the UK … More

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February 2018 – LBTT’s 3rd Birthday

Birthday announcement by Revenue Scotland The Revenue Scotland website recently announced (emphases added): “The  Land and Buildings Transaction Tax (Scotland) Act 2013 sets out the legislative requirement for a tax return to be submitted for leases in Scotland in specific … More

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January 2018 – Letting Agents Code

The “Code” here is nothing to do with Da Vinci but is more prosaic. On 31st January, the Letting Agent Code of Practice came into force. The Regulations (the Letting Agent Code of Practice (Scotland) Regulations 2016) include the 25-page … More

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December 2017 – A New Year Gift? Retrospective repayment of ADS for some

This is a follow-up to the BPUs for January 2016 and May 2017 concerning the “Additional Dwelling Supplement” (“ADS”) payable in addition to Land and Buildings Transaction Tax (“LBTT”) for second homes. The story is now getting a bit convoluted. … More

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November 2017 – “What’s in a name?”

When a child is born its birth must be officially registered within 21 days. Generally, part and parcel of that registration process is recording the child’s name. Anyone whose birth is registered in Scotland may apply for a change of … More

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October 2017 – “To boldly go” New private residential tenancy agreements – Model Agreements

The Bullet Point Updates for April and May 2016 gave an outline of the radical re-vamp of private residential tenancies under the Private Housing (Tenancies)(Scotland) Act 2016) (“the new Act”) and the July 2017 BPU touched on an aspect of … More

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September 2017 – Latin Tag Axed. Third Party Rights Reborn

The Contract (Third Party Rights)(Scotland) Bill (“the Bill”) The Bill was passed by the Scottish Parliament on 21st September. 109 votes were cast in favour; there were no votes against; and no abstentions. Something so uncontroversial does sound a bit … More

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August 2017 – Property Factors and Who is a “homeowner”

The Bullet Point Update for October 2013 gave an outline of the Property Factors (Scotland) Act 2011. By way of a brief re-cap, before the 2011 Act was passed property factors in Scotland were not subject to regulation or any minimum standards … More

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July 2017 – Private tenancies – Old and New

The Bullet Point Updates for April 2016 and May 2016 gave an outline of the radical re-vamp of private residential tenancies under the Private Housing (Tenancies)(Scotland) Act 2016) (“the new Act”) which is expected to have effect from December this year. … More

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