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Dzierzwaski joins Peterhead on loan

Queen of the South have confirmed that midfielder Kevin Dzierzawski has joined Peterhead on loan for the rest of the season.

He will continue to train with the Queens squad.

Also leaving Palmerston is Under 20 player, Lyndon Dykes.

Another of the clubs Under 20 squad, Dominic Slattery has joined the South of Scotland side, Heston Rovers, on a Development Loan.

He will remain eligible to turn out for Queens in the Development league.


Around The House: Tonight at 10.40pm (or 11.10pm Freeview South Scotland)

Around The House at 10.40pm on ITV, and 11.10pm on Freeview in the South of Scotland Credit: ITV Border

Paul Brand presents this month's political programme from Westminster.

Scotland's only Conservative MP - Dumfriesshire, Clydesdale and Tweeddale's David Mundell - is among the guests to discuss the ups and downs of the election campaign so far.

Also in the programme; how much money do we need to earn, to be able to have a decent life?

Join Paul Brand for Around The House tonight (Thurs 22 January) at the new earlier time of 10.40pm on ITV, or at 11.10pm - after Representing Border - if you are watching on Freeview in the South of Scotland.


What you need to know

The Land and Building Transaction Tax will replace UK Stamp Duty in Scotland Credit: PA

The basics: Today, John Swinney announced changes to the rates in his proposed Land and Building Transaction tax .

This tax will replace Stamp Duty in Scotland from April 1 and the plans were first announced in October.

Why the changes? John Swinney changed the details outlined for the tax after George Osborne's autumn statement.

The Chancellor's plans left people buying property at the higher end of the market in Scotland paying much more than their counterparts in England.

So what do the changes mean?

The new tax will be different from stamp duty in that:

  • Scotland will have a higher threshold before tax is paid. Under UK Stamp Duty, the threshold is £125,000. However, under Mr Swinney's new proposals, the threshold in Scotland will be £145,000
  • Buyers at the top end of the market will still pay more than those in England. Properties in Scotland over £750,000 will face the the top rate of tax - 12%. In England, this rate only applies to properties over £1.5 million.

It will be different than the plans proposed in October:

  • The rate of tax proposed for properties worth between £250,000 and £350,000 has reduced. Under October proposals, the rate was 10%. Under the rates announced today, this has halved to 5%.

New rates for property tax announced

Mr Swinney announced the changes during a Budget Bill Debate Credit: David Cheskin/PA Wire

Today, the Scottish Finance Secretary John Swinney announced new rates for property tax in Scotland.

The new rates will form the Land and Building Transaction Tax that will replace Stamp Duty from April 1.

They are as follows:

  • No tax up to £145, 000
  • 2% from £145,000 - £250, 000
  • 5 % from £250,000 - £325, 000
  • 10% from £325,000 - £750,000
  • 12% from £750,000 plus

These are marginal rates and only the proportion of the price above each threshold will be taxed at the next rate.

According to Mr Swinney, 90 percent of transactions in Scotland - which all fall in brackets below £330,000 - will either pay less tax on their new homes, or the same as they would under current rates of UK Stamp Duty.

The changes have come in response to an overhaul of the UK stamp duty system announced by Chancellor George Osborne in his Autumn Statement.

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