This calculator provides the amount of liability of LBTT on Lease Transactions, based on the rates and bands approved by the Scottish Parliament in force at the effective date of the transaction. For assignations of leases (other than those treated as the grant of a new lease), you should use the LBTT on Property Transactions Calculator. See the Guidance section for more information.

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

This calculator will only calculate tax liability based on the effective date of the transaction and will not automatically apply transitional arrangements. In such circumstances, tax liability can be calculated manually based on the rates and bands in force prior to 07 February 2020 or, for the purposes of using this calculator only, use an effective date of before 07 February to calculate your tax liability based on the rates and bands in force prior to 07 February 2020. Information on rates and bands can be found at Lease Rates & Bands. If transitional arrangements apply to your transaction please see our guidance at LBTT6040

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For years where no rent is due, please enter ‘0’.

Please include VAT chargeable where appropriate.

LBTT is a self-assessed tax and therefore Revenue Scotland does not accept liability for the use by taxpayers or agents of this calculator.

Last updated: 
27 February 2020

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