Land and Buildings Transaction Tax

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.

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

The structure of LBTT is designed so that the charge is more proportionate to the actual price of the property. The percentage rate for each band in LBTT is applied only to the part of the price over the relevant threshold and up to the next threshold.

If you buy a property for less than the threshold, there’s no LBTT to pay.

There are different rates and bands for different types of properties. View rates and bands for:

Tax guidance for

Residential property

View how LBTT is applied to residential properties.

Read the guidance

 

Residential property with

Additional Dwelling Supplement

Find out how LBTT applies to residential properties with ADS.

Read the guidance

 

Tax guidance for

Non-residential properties

Find out how LBTT is applied to non-residential properties.

Read the guidance

 

Tax guidance for

Leases

Find out how LBTT applies to leases on commercial properties.

Read the guidance

 

Legislative guidance

LBTT legislation guidance

View legislation guidance for Land and Buildings Transaction Tax (LBTT).

Read the guidance

Practical guidance

Submit, amend or pay an LBTT tax return

Find out how to submit, amend or pay a tax return.

Read the guidance