Lease Transactions

Lease transaction general guidance

Land and Buildings Transaction Tax (LBTT) was introduced on 1 April 2015 and it may apply to anyone leasing non-residential land or property in Scotland. Where a notifiable lease has been granted on or after 1 April 2015 then an LBTT return must be submitted by the tenant.

Revision Operations
2 December 2022 by nathan.ferguson

Current revision
18 November 2022 by nathan.ferguson

16 November 2022 by nathan.ferguson

14 March 2022 by paul.feeney

2 March 2021 by Callum Elliot