LBTT - Updated Guidance and Information

Key information on LBTT. 

Frequently Asked Questions

A full list of FAQs (including paper returns) is available on our FAQs page.

Key Information 

Our Key Information page has instructions on how to activate your account and log on to SETS, as well as our 'Service Design Circular' which provides updates to changes made to SETS.

YouTube Videos 

A series of instructional 'how-to' videos is available on our YouTube channel.

Updated 'How to' Guidance 

A list of key guidance pages that have been updated to reflect the SETS upgrade is provided below.

​General Conveyancing

General guidance about the online LBTT return

How to make an online LBTT return

How to amend an LBTT return

Additional Dwelling Supplement (ADS)

How to make an online return for ADS

How to claim a repayment of ADS

​Leases

How to make an online LBTT lease return 

How to make an online LBTT lease review return (agents)

How to make an online LBTT lease review return (tenants)

Paper Returns 

All forms (returns and repayment claims) must now be submitted to Revenue Scotland instead of Registers of Scotland.  

Until 16 August any forms sent to Registers of Scotland will be forwarded to Revenue Scotland; following this period, returns incorrectly sent to Registers of Scotland will be returned to the submitting party.

From 19 August any forms (including Additional Dwelling Supplement, LBTT tax returns, lease and three-year lease review returns) received by Registers of Scotland or old style forms received by Revenue Scotland will be rejected and a new updated form will be required to be submitted.

All paper returns should be accompanied by cheque payment of any tax due.  

Any forms misdirected or received in the old format may lead to delay in registration in the land register and penalties.

The updated paper return forms can be found on the forms page.

Last updated: 
7 August 2019

Archive

Updated date: 2019-07-03 13:57
Version ID: 2399
Updated date: 2019-07-01 09:58
Version ID: 2386
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