Lease transactions technical guidance
The lease transactions technical guidance is intended to supplement the lease transactions general guidance.
Contents
LBTT6001 - Introduction to leases
- Introduction
- NPV
- Three-yearly review
- Residential leases
- Licences to occupy property
- Transitional guidance
LBTT6002 - Key concepts
- LBTT60021 - Substantial performance
- LBTT60022 - Effective date
- LBTT60023 - Relevant date for lease transactions
- LBTT60024 - The term of a lease
- LBTT60025 - Linked leases
LBTT6003 - Chargeable consideration
- LBTT60031 - Rent
- LBTT60032 - Consideration other than rent
- LBTT60033 - Loans and deposits in connection with the grant or assigination of a lease
LBTT6004 - What is not chargeable consideration
- LBTT60041 - Tenant's obligations
- LBTT60042 - Assignation
- LBTT60043 - Reverse premiums
- LBTT60044 - Renunciation
- LBTT60045 - Service charges
LBTT6005 - Calculation of Tax chargeable on a lease transaction
- LBTT60051 - Tax chargeable on rent
- LBTT60052 - Tax chargeable on consideration other than rent
- LBTT60053 - Tax rates and bands
- LBTT60054 - Scottish budget - Rates and Bands
LBTT6006 - Notification
- LBTT60061 - Notifiable leases
- LBTT60062 - Variation of a lease - increasing rent or term: notification
LBTT6007 - Three yearly review of the tax chargeable
LBTT6008 - Assignation of a lease
LBTT6009 - Termination of a lease
LBTT6011 - Connected companies
LBTT6012 - Other potential chargeable events related to leases
LBTT6040 – Scottish Budget Transitional Arrangements
LBTT6050 - Transitional provisions