LBTT3002 - Exempt Transactions

Overview of LBTT guidance on land transactions which are exempt from LBTT.

LBTT3002 - Exempt Transactions

The acquisition of an exempt interest, namely a security interest such as the creditor’s interest in a standard security, falls outside the charge to LBTT.

LBTT(S)A 2013 section 5

Furthermore, there are seven types of land transactions which are specifically exempt from LBTT. No tax is charged on these transactions and no LBTT return is required to be made to us.

LBTT(S)A 2013 schedule 1

List of exemptions

Reference	Details
LBTT3003	No chargeable consideration
LBTT3004	Acquisitions by the Crown
LBTT3006	Transactions in connection with a divorce
LBTT3007	Transactions in connection with the dissolution of a civil partnership
LBTT3008	Assent and appropriations by personal representatives
LBTT3009	Variation of testamentary dispositions etc.
LBTT3051	Exemption for transactions in Co-Ownership Authorised Contractual Schemes (CoACS)
LBTT6001	Residential leases and licences

Last updated: 1 June 2026

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LBTT3002 - Exempt Transactions