Scotland: Land and buildings transaction tax (LBTT)—administration and compliance
Scotland: Land and buildings transaction tax (LBTT)—administration and compliance

The following Tax guidance note provides comprehensive and up to date legal information covering:

  • Scotland: Land and buildings transaction tax (LBTT)—administration and compliance
  • LBTT returns
  • Making an LBTT return
  • Payment of LBTT
  • Management and collection of LBTT
  • Enquiries
  • Amendment and correction of returns
  • Assessments
  • Penalties

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP

The background to land and buildings transactions tax (LBTT) is set out in Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. For information about chargeable consideration and rates of LBTT, see Practice Note: Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTT.

This Practice Note deals with compliance issues related to LBTT, including:

  1. the obligation to make an LBTT return

  2. payment of LBTT

  3. enquiries, assessments and appeals, and

  4. penalties for non-compliance

This Practice Note refers to key concepts and terms of LBTT that are described in more detail in Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics.

For coverage of similar issues in relation to stamp duty land tax (SDLT), see Practice Note: SDLT—administration and compliance.

LBTT returns

Obligation to make an LBTT return

It is the duty of the buyer of Scottish land interests to notify Revenue Scotland about every notifiable transaction within 30 days after the effective date of the land transaction in question using an LBTT return. LBTT returns are in a form, and contain information, prescribed by Scottish Ministers. This contrasts with SDLT where the buyer has an obligation, from 1 March 2019, to make a return within 14 days of the effective date of the