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Scottish Aggregates Tax (SAT) – Enrolment is now open
SAT replaces UK Aggregates Levy from 1 April 2026. Check if your business needs to enrol and start your application.
For example, 21/01/2022
Contents
Legislation LBTT(S)A 2013 Schedule 5
The rules for calculating Multiple Dwellings Relief are set out in LBTT
Multiple dwellings relief can only be claimed per LBTT(S)A 2013, Part 3,
Select an option
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