Calculate tax

Calculate lease transactions

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This calculator provides the amount of liability of LBTT on Lease Transactions, based on the rates and bands approved by the Scottish Parliament in force at the effective date of the transaction.

Please note: If the transaction is earlier than 1 April 2015 then this calculator is not appropriate. When submitting your LBTT Lease Return and the effective date is before 1 April 2015, please enter the date 1 April 2015 and send us a secure message (SMS) with the RS reference number and the effective date. We will then update this for you.

Lease Transactions Calculator

Enter the effective date of transaction (the date of completion or of substantial performance)

This field allows you to input any premium that may have been paid for the lease.

This is the average annual rent over the term of the lease or, if different amounts of rent are payable for different parts of the term, the average annual rent for which the highest ascertainable rent is payable.

Enter the start date as specified in the lease. Please note that for a 'notional lease' based on 'substantial performance', you must enter the 'effective date' here also.

Enter the end date of the term of the lease, as specified in the lease.

Are you calculating tax for a lease review?

Leases that have been subject to LBTT must be reviewed on:

  • Every third anniversary of the lease;
  • Assignation of a lease; and
  • Termination of a lease.

Please enter the amount tax already paid on this lease.

For years where no rent is due, please enter ‘0’.
Please include VAT chargeable where appropriate.
LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.