Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) is a property tax in Scotland. It replaced the Stamp Duty Land Tax from 1 April 2015.

Taxation in Scotland
Scottish Government agencies
  • Revenue Scotland
  • Registers of Scotland
National Taxation
Local Taxation

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired. Under the Land and Buildings Transaction Tax (Scotland) Act 2013, a land transaction must be notified to Revenue Scotland unless it falls within one of the exempt categories contained in the Act.

Revenue Scotland administers and collects LBTT with support from Registers of Scotland.

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