The following guidance will help determine whether the lease transaction is notifiable and therefore if an LBTT return should be made to us. It will also help determine whether any tax is payable on the transaction and, if so, how much.
- Making an LBTT return and paying tax for a notifiable lease - LBTT6010
- Tax due on the rent - LBTT6011
- Tax due on the premium - LBTT6012
- Leases - tax rates and bands - LBTT6013