This section provides information about LBTT and leases in Scotland including guidance on the Land and Buildings Transaction Tax (Scotland) Act 2013, a tax calculator for LBTT and how to submit a return.

In her Budget statement to Parliament on 06 February 2020, the Minister for Public Finance & Digital Economy, Kate Forbes, proposed changes to the LBTT tax rates and bands for lease transactions. These changes will take effect from 07 February 2020.


Three-year review of LBTT leases

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

  • Every three years from the effective date of the lease
  • On assignation
  • On termination

The first three-year review point for leases subject to LBTT is 1st April 2018.

Ways to submit a lease review return.

Calculate LBTT for leases.

Practical information about how to submit a return and pay tax.

Quick links to useful documents.

Links to guidance and worked examples on lease transactions and three year reviews.

Frequently asked questions about leases.