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.

Revisions for Submitting a lease return or review

Revision Operations
2 December 2022 by nathan.ferguson

Copy of the revision from Wed, 03/16/2022 - 11:34.

Current revision
16 March 2022 by olta.sema

2 March 2021 by Callum Elliot