Lease Transactions

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
14 March 2022 by paul.feeney

Current revision
2 March 2021 by Callum Elliot