LBTT Legislation Guidance


If having read the guidance you still have a general query, this can be emailed to us at:

For queries on specific transactions, please see Revenue Scotland’s Opinions policy.

Land and Buildings Transaction Tax (LBTT) is a tax on transactions in land situated in Scotland. LBTT replaces Stamp Duty Land Tax (SDLT) from 1 April 2015. LBTT applies to standard house purchases and to other types of land transaction as described throughout this guidance.

If a land transaction has an effective date before 1 April 2015, the SDLT regime may still apply – separate guidance is available covering transitional arrangements for SDLT and LBTT.

LBTT is a self-assessed tax and it is the responsibility of the taxpayer to complete and submit an accurate LBTT return, where required, and pay any tax due. The tax is charged regardless of whether there is a document setting out the terms of the transaction, whether any document was executed in Scotland and whether any party to the transaction was present or resident in Scotland at the effective date of the transaction.

This LBTT guidance is intended to supplement and clarify the detail contained in the Land and Buildings Transaction Tax (Scotland) Act 2013 and supporting subordinate legislation.

Separate guidance is also available covering The Revenue Scotland and Tax Powers Act 2014 as well as practical guidance on how to submit returns etc.

All references in this guidance to:

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