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<p>The Government keeps all taxes under review as part of the usual tax policy making
process. Tax changes, including changes to Stamp Duty Land Tax (SDLT), are generally
announced at the Autumn Budget, where decisions are taken in the round.</p><p> </p><p>SDLT
is an important source of government revenue, raising several billion pounds each
year to help pay the essential public services. Therefore, any changes to SDLT would
have to be carefully considered given the potential effect on public finances.</p><p>
</p><p>Stamp Duty Land Tax (SDLT) was devolved to Scotland by the Scotland Act 2012
and subsequently replaced with the Land and Buildings Transaction Tax in April 2015.</p>
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