LBTT6001 - Introduction to leases

A non-residential lease that is granted, or is treated as having been
LBTT6002 - Key concepts

LBTT60021 – Substantial performance This guidance looks at substantial
LBTT6003 – Chargeable consideration

This guidance covers the determination of chargeable consideration that
LBTT6004 – What is not chargeable consideration

None of the following are treated as chargeable consideration and
LBTT6005 – Calculation of tax chargeable on a lease transaction

Where the chargeable consideration for a lease transaction to which this
LBTT6006 – Notification

The following guidance explains whether the lease transaction is
LBTT6007 – Three yearly review of the tax chargeable

Leases often continue over a number of years and can be subject to
LBTT6008 – Assignation of a lease

The original tenant is required to make a further LBTT return where a
LBTT6009 – Termination of a lease

The original tenant is required to make a further LBTT return where a
LBTT6011 – Connected companies

The rules applicable to leases are modified where the buyer in a lease
LBTT6012 – Other potential chargeable events related to leases

The following rules are covered at LBTT(S)A 2013 Schedule 19, Paragraph
LBTT6040 – Scottish Budget Transitional Arrangements

The LBTT rates and bands for lease transactions were changed with effect
LBTT6050 - Transitional provisions

Introduction Please note: When submitting your LBTT Lease Return and

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Lease transactions technical guidance

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