Calculate tax

The tax calculator allows taxpayers and agents to work out the amount of LBTT payable on residential, non-residential or mixed property transactions, and non-residential lease transactions based on the rates and thresholds.

LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.

For more information on rates and bands or how the tax works see Land and Buildings Transaction Tax (LBTT) guidance.

To access the calculators - please click the Property transactions calculator or Lease transactions calculator tab below.

Calculate lease transactions

This calculator provides the amount of liability of LBTT on Lease Transactions, based on the rates and bands approved by the Scottish Parliament in force at the effective date of the transaction.

Please note that if the transaction is earlier than 1 April 2015 then this calculator is not appropriate.

Lease Transactions Calculator

Effective Date

Chargeable consideration other than rent (£)

Average annual rent figure (£)

Lease Start Date

Lease End Date

Are you calculating tax for a lease review?

Yes

LBTT already paid on this lease

For years where no rent is due, please enter ‘0’.
Please include VAT chargeable where appropriate.
LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.