LBTT

LBTT

Temporary changes to be introduced from 1 May:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).

  • Paper forms, submitted by post can no longer be accepted.
  • In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. 

For taxpayers completing three-year lease review returns:

  • Three-year lease review returns (including assignations and lease terminations) should continue using the current online process
  • Returns for lease transactions with more than one tenant should be completed using the new online return form

For more information, contact Revenue Scotland by email: lbtt@revenue.scot.
 

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