# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 28


The “permitted amount”, in relation to the refurbishment of a dwelling, is set out in the following table—
Consideration for acquisition of the dwelling
Permitted amount
Not more than £200,000
£10,000
More than £200,000 but not more than £400,000
5% of the consideration
More than £400,000
£20,000

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/28 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.