LBTT4020 - Refusal of an application for deferral of payment

LBTT guidance on the circumstances in which Revenue Scotland can refuse an application to defer payment of LBTT, and what happens following refusal.

We may refuse an application for deferral of payment if the following conditions are met:

  • the whole or some part of the chargeable consideration is not contingent or uncertain or it is not payable more than 6 months after the effective date of the transaction;
  • the application is not submitted in the correct form required, or does not contain the required information;
  • the transaction involves artificial tax avoidance arrangements as defined in Part 5 of the RSTPA 2014 – see RSTP8001);
  • the application or the information in it is incorrect; or
  • information is not provided within the required timescale.

Regulation 9 of The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

If we refuse the application we must notify the buyer, setting out the grounds for the refusal and the amount of tax due in consequence of our refusal.

Regulation 8 of The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

If the buyer chooses not to appeal the decision to refuse the application, the tax becomes due and payable on the date we give our refusal notice, as if that were an assessment of tax made by us.

Regulation 7 of The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

Ref ID: 
LBTT4020
Archive Date: 
8 March 2015
Last updated: 
8 March 2015
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