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LBTT

LBTT

Owned by Editor42 (Unlicensed)
Jul 20, 2017
Table of Contents

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.

LBTT replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015.

LBTT is a charge on land transactions in Scotland in terms of the Land and Buildings Transaction Tax (Scotland) Act 2013 ("the Act").

Useful links

Land Register intake check for LBTT (2012 Act Manual)

Joint Recording in Books of Council and Session (2012 Act Manual)

Land and Buildings Transaction Tax (Scotland) Act 2013 (external link)

Revenue Scotland - LBTT (external link)


Related content

Registers of Scotland (RoS) seeks to ensure that the information published in the CAJR Manual is up to date and accurate but it may be amended from time to time.
The Manual is an internal document intended for RoS staff only. The information in the Manual does not constitute legal or professional advice and RoS cannot accept any liability for actions arising from its use.
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