Please note this guidance refers to an earlier version of our paper forms.
Our new forms and accompanying guidance can be found here.
Are you claiming relief?
You must answer this question.
Select ‘Yes’ if you are claiming one or more reliefs in relation to this transaction.
Type of relief / Amount of relief
You must complete these fields if you answered ‘Yes’ to the ‘Are you claiming relief?’ question.
Enter the relief code from the list below in the ‘Type of relief’ field, followed by the amount of relief that you are claiming in the ‘Amount of relief’ field.
- You can enter more than one relief for each transaction. It is your responsibility to ensure that you meet all the statutory requirements before claiming a relief. If you are uncertain about the application or conditions of a relief see LBTT3010 for further guidance.
- Neither a single claim of relief nor the total of two or more claims can be more than 100% of the total tax that is payable.
- If you are claiming charities relief you must answer both the ‘Charity number’ and ‘Country’ questions in the ‘About the Buyer – Incorporated Bodies’ section of the return. This must be one of the permitted countries for charities relief – see LBTT3035 for further guidance on the conditions that must be met for charities relief. Charities relief cannot be claimed if the buyer is a charity which is not managed or controlled in one of the permitted countries for charities relief purposes.
- Guidance on how to claim a repayment of ADS can be found in the LBTT Guidance How to complete the LBTT Additional Dwelling Supplement Form.
|Relief Code||Description of Relief Revenue Scotland||Guidance Reference|
|01||Relief for certain compulsory purchases||LBTT3038|
|02||Relief for compliance with planning obligations||LBTT3039|
|04||Reconstruction relief and acquisition relief||LBTT3029|
|05||Relief for incorporation of limited liability partnerships||LBTT3034|
|07||Public bodies relief||LBTT3040|
|08||Relief for certain acquisitions by registered social landlords||LBTT3016|
|09||Alternative property finance relief||LBTT3017|
|10||Crofting community right to buy relief||LBTT3024|
|11||Relief for alternative finance investment bonds||LBTT3021|
|12||Multiple dwellings relief||LBTT3015|
|13||Sale and leaseback relief||LBTT3011|
|14||Relief for certain acquisitions of residential property||LBTT3012, LBTT3013 and LBTT3014|
|15||Visiting forces and international military headquarters relief||LBTT3041|
|16||Friendly societies relief||LBTT3036|
|17||Building societies relief||LBTT3037|
|19||Property accepted in satisfaction of tax relief (heritage bodies)||LBTT3042|
|20||Sub-sale development relief||LBTT3044|
|21||Diplomatic Premises relief||LBTT3045|
|22||Sovereign Bodies and International Organisations relief||LBTT3046|
|24||ADS - 6 or more dwellings||LBTT10040|
|26||ADS - Family Units||LBTT10062A|
|27||First-Time Buyer relief||LBTT3048|
Is any part of the consideration contingent or dependent on uncertain future events?
You must answer this question. If you answer ‘Yes’ then you must also answer the later ‘Have you agreed with Revenue Scotland that you will pay on a deferred basis?’ question.
The payment of consideration, or an element of it, may be contingent or dependent on a future event, such as the granting of planning permission, or the final amount payable may be unknown until a future date.
Select ‘Yes’ if the transaction is subject to any events that could affect the transaction in the future as defined in sections 18 to 20 of the LBTT(S)A 2013 (contingent, uncertain or unascertained consideration – see LBTT2005).
Have you agreed with Revenue Scotland that you will pay on a deferred basis?
You must answer this question if you answered ‘Yes’ to the earlier ‘Is any part of the consideration contingent or dependent on uncertain future events?’ question.
In certain circumstances we may allow a buyer to defer payment of tax. Select ‘Yes’ if we have agreed that you will pay some or all of the tax payable on the transaction on a deferred basis. See LBTT4016 for further guidance on applications to defer payment of tax.
If you have made an application to defer payment of tax, and either we have rejected that application or you are still waiting to hear from us, then answer ‘No’ to this question (but as outlined in the guidance for the later ‘Total amount of tax due for this transaction’ question, in the event of you waiting to hear from us about the application you can self-assess on the basis that tax will be deferred).
If a deferral application has been accepted by us and you are submitting a return or further return (under section 31 of the LBTT(S)A 2013) because the transaction has become notifiable or because tax or additional tax becomes payable as a result of a contingency ceasing or consideration becoming certain or ascertained (whichever applies), you should:
- answer ‘Yes’ to this question;
- state the deferral reference number we gave you when we accepted your deferral application in the ‘Deferral Reference’ question below; and
- enter the amount of tax that was deferred and is now payable in the ‘Total amount of tax due for this transaction’ question.
If a deferral application has been accepted by us, you have made an LBTT return and the result of a contingency ceasing or consideration becoming certain or ascertained (whichever applies) is that less tax is payable, you can claim a repayment of overpaid tax by amending the return if you are within time to do so (see the separate ‘How to amend an LBTT return’ for further guidance). If the time limit for amending the return has passed you may be able to claim under section 107 of The Revenue Scotland and Tax Powers Act 2014 for repayment of overpaid tax (see LBTT4021).
If you answered ‘Yes’, enter the deferral reference provided by Revenue Scotland
You must answer this question if you answered ‘Yes’ to the previous ‘Have you agreed with Revenue Scotland that you will pay on a deferred basis?’ question.
If you have reached agreement with us regarding the deferral of a tax payment, enter the deferral reference code that we gave to you.
LBTT less reliefs (excluding Additional Dwelling Supplement)
You MUST complete this field. Enter the total LBTT payable less any reliefs (except ‘ADS – 6 or more dwellings’ or ADS Family Units relief) as calculated by you, rounded down to the nearest pound – ignore the pence. If no LBTT is due enter “0”, do not leave blank.
Additional Dwelling Supplement less relief / repayment
You MUST complete this field.
Enter the total ADS payable as calculated by you, rounded down to the nearest pound – ignore the pence. If you have claimed ‘ADS - 6 or more dwellings’ relief, or ADS Family Units relief, this will be the total ADS payable less the relief.
If no ADS is due please enter “0”, do not leave blank.
Total amount of tax due for this transaction
You MUST complete this field.
Enter the total of ’LBTT less reliefs (excluding Additional Dwelling Supplement)’ and ’Additional Dwelling Supplement less relief’
Note: This should not include any penalties and interest that may be due in relation to the transaction – these are administered separately by us.
To assist with your calculation we have provided LBTT tax calculators on our website for both residential/non-residential property transactions and leases. Please note however that because LBTT is a self-assessed tax the buyer is ultimately responsible for the amount entered against this question. While we have provided the tax calculators for your assistance, we take no responsibility for your use of it in answering this question.
Additional guidance on the ‘Total amount of tax due for this transaction’ field:
- Circumstances may arise where you are unable to dispose of your previous main residence before you make the LBTT return for your next main residence and you become liable for and pay the ADS when you submit your LBTT return. If you subsequently sell your previous main residence within 18 months of the effective date of acquiring your new main residence you may be able to claim a repayment of ADS paid. Please see LBTT10070 for further information.
- If you make a further return (note: this is not to be confused with an ‘amendment’ to a return already made) in relation to an earlier transaction, for example where a contingency ceases or consideration is ascertained, and the effect of making the further return is that less tax is now payable, as a negative amount cannot be entered in this field you must enter ‘0’ and make a claim for repayment to us under section 107 of The Revenue Scotland and Tax Powers Act 2014 (see RSTP7003). Interest will be paid on any repayment of overpaid tax from the date of original payment by the buyer (see RSTP4004).
Note: This does not apply in relation to returns made under part 4 of schedule 19 to the LBTT(S)A 2013 (see LBTT6014). Separate guidance is available on how to submit a lease review return for three year reviews and returns upon assignation or termination.
- If we have accepted an application from you or the buyer to defer payment of tax because of contingent or uncertain consideration then enter the total amount of tax due for the transaction less the amount that is deferred.
- If you have made an application to defer payment of tax because of contingent or uncertain consideration but are still waiting to hear from us as to whether it has been approved or rejected, you can self-assess on the basis that tax will be deferred (in which case enter the total amount of tax due for the transaction less the amount that is deferred).
- If some or all of the consideration for the transaction is uncertain or unascertained because it depends on uncertain future events, and it either does not meet the conditions for deferral or we have refused your application for deferral or you have chosen not to make an application for deferral, then enter the total amount of tax due for the transaction on the basis of a reasonable estimate of the amount of consideration for the transaction.
- If some or all of the consideration for the transaction is contingent on an uncertain future event, and it either does not meet the conditions for deferral or we have refused your application for deferral or you have chosen not to make an application for deferral, then enter the total amount of tax due for the transaction on the assumption that the contingency will be resolved so that the consideration is payable or, as the case may be, does not cease to be payable.