This calculator provides the amount of liability of LBTT on Lease Transactions, based on the rates and bands approved by the Scottish Parliament. 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.
 

£
£
£

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 October 2015

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Updated date: 2016-02-02 09:56
Version ID: 1175