LBTT on Lease Transactions Calculator

Revenue Scotland is upgrading its online tax collection system (SETS). This will affect how you file your LBTT and SfLT tax returns.

The upgraded system is expected to go live on Wednesday 24th July, 2019. A period of maintenance is required in advance of this date.
** SETS will be unavailable due to planned maintenance during the period, Thursday 18th - Wednesday 24th July, 2019. **
 
Please see the SETS Upgrade page for further information.

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.

In his Budget statement to Parliament on 12 December 2018, the Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay, proposed changes to the LBTT tax rates and bands for non-residential transactions. These changes have been approved by the Scottish Parliament with effect from 25 January 2019. 

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.

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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: 
3 July 2019

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