5. Which Deeds are Notifiable?

Types of land related deeds received by CAJR which are notifiable:

• Lease
• Assignation of lease
• Renunciation of a lease with a premium
• Variation of lease
• Missives

Agent uncertain whether a deed is notifiable:

How should an agent establish if a deed is notifiable?

Occasionally, an agent will be uncertain as to whether a deed is notifiable or not. It is not, however, the responsibility of RoS or CAJR to advise agents as to which transactions are notifiable. If an agent does made such an enquiry they should be directed to Revenue Scotland. An agent may wish to consult either the LBTT guidance on Revenue Scotland’s website or the Land and Buildings Transaction Tax (Scotland) Act 2013 for a definition of, amongst others:

• a notifiable transaction (section 30)
• an exempt transaction (schedule 1)
• relief (section 27)
• leases (schedule 19)

Once they have established that their transaction is notifiable in terms of the Land and Buildings Transaction (Scotland) Act 2013, they must complete and submit a C&S1 form.