Stamp Taxes Glossary - A

Agent

Person acting on behalf of a party to the transaction, such as a solicitor, licensed conveyancer or accountant

Alternative Property Finance

A relief from stamp duty land tax for additional land transactions where an individual finances a property purchase using an alternative mechanism not based on the payment of interest

ARTL

Automated Registration of Title to Land is the application being implemented at Registers of Scotland (Ros) to enable registration of land and property already registered in the Land Register with little or no human intervention in the process.