Leases general guidance

Land and Buildings Transaction Tax (LBTT) was introduced on 1 April 2015 and may apply to anyone leasing non residential land or property in Scotland.

This guidance is for tenants who are dealing with leases that may be liable for LBTT. It helps you understand when a lease is notifiable, whether you need to submit a return, and how to do this. 

Separate technical guidance on LBTT lease transactions is available for tax professionals: Lease transactions technical guidance.