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 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.

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: 
6 February 2020

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