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Land and Buildings Transaction Tax
Guidance
LBTT Legislation Guidance
LBTT10001 - LBTT Additional Dwelling Supplement
LBTT10060 - Rules for particular buyers/transactions relating to the ADS

LBTT10060 - Rules for particular buyers/transactions relating to the ADS

LBTT10061 - Transactions involving joint buyer

LBTT10061

LBTT10062 - Transactions involving spouses/civil partners/cohabitants and their dependent children

LBTT10062

LBTT 10062A – Relief available for transactions involving spouses/civil partners/cohabitants

LBTT10062A

LBTT10063 - Transactions involving trusts

LBTT10063

LBTT10064 - Transactions involving proper liferents

LBTT10064

LBTT10065 - Transactions involving certain long leases

LBTT10065

LBTT10066 - Transactions involving inherited dwellings

LBTT10066

LBTT10067 - Transactions involving dwellings for children to live in

LBTT10067

LBTT10001 - LBTT Additional Dwelling Supplement

LBTT10010 - How the ADS works

LBTT10030 - Determining the chargeable consideration for the ADS

LBTT10040 - Exemptions and reliefs from the ADS

LBTT10050 - Payment of ADS and making an LBTT return

LBTT10070 - Amendments to returns/repayment claims for the ADS

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