This page provides information about Revenue Scotland LBTT leases events

Legislative requirements for leases tax returns

The Land and Buildings Transaction Tax (Scotland) Act 2013 sets out the legislative requirement in Scotland for a tax return to be submitted for leases in specific circumstances including:

  • Every three years from the effective date of the lease

  • On assignation

  • On termination

Further information can be found at LBTT6014.

Lease events

Three-yearly Lease Reviews event – 25 January 2018

Revenue Scotland hosted an event in Edinburgh on 25 January 2018 to provide stakeholders with information about changes to the administrative processes for commercial leases.

The event materials are provided below, including the agenda.

Revenue Scotland - Three-yearly Lease Reviews Event - 25 January 2018 - Slide pack.pdf

Revenue Scotland - Three-yearly Lease Reviews Event - 25 January 2018- Information leaflet.pdf

Revenue Scotland - Three-yearly Lease Reviews Event- 25 January 2018 - Worked examples.pdf

Further information about the three yearly review of commercial leases, including guidance and worked examples, is available at LBTT6014.

Details about upcoming Revenue Scotland Leases events will be posted here in the coming months. If you have any questions about our events, including topics or issues you would like to see included, please contact info@revenue.scot.

General information about leases, including guidance and worked examples can be found at LBTT6001 – Leases.

 

 

 

 

Last updated: 
29 January 2018
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
12 + 5 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.