| 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 Anonymous (not verified) | |
| 2 March 2021 by Callum Elliot |
Lease Transactions
Lease rates and bands
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.
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