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I don’t think it’s likely – especially as the SDLT rates are shown on the tax table, but the LBTT/LTT ones are not.
Might be worth just noting that second home surcharge in Scotland is 2% and in Wales there’s no first time buyer relief as the threshold’s are higher….other than that, I wouldn’t worry too much.
Tutor for Expert Pensions.
Will we need to learn the rates for the LBTT and LTT? I note the syllabus relates to English law but I wonder if the CII would throw a curve ball in by testing us on these rates?