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Scottish stamp duty revamp might include incentives to benefit energy efficient homes

In a move designed to bolster energy efficiency across Scotland, MSPs will be asked to replace the current stamp duties with a system containing provisions for financially stimulating the owners of energy efficient homes, a news report reveals.

Since the property tax will be devolved to Scotland in two years’ time, the Scottish government is formulating its own proposals regarding its application procedures, and apparently plans a Land and Buildings Transaction Tax. The amount paid would more closely related to the value of the property, and therefore to the ability of the individual to pay.

On the other hand, former Labour minister Malcolm Chisholm will call for the tax levied to be varied, depending on how energy efficient the property is.

This would be measured by the Energy Performance certificates, which are already required for each house sold in Scotland.

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