Revenue Scotland is making some operational changes in response to the COVID-19 pandemic and subsequent government guidance.

Temporary changes on how to submit LBTT returns.

Temporary changes to be introduced from 1 May:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).

  • Paper forms, submitted by post can no longer be accepted.
  • In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system. 

ADS Repayment claims

Taxpayer claims for repayment of ADS can now be made using the new online claims process.

New functionality has been introduced to the SETS system that allows Taxpayers to claim repayment of ADS now entirely online.  

For more information: see  LBTT How To guidance, or contact Revenue Scotland by email:


Three-year lease review returns

For taxpayers completing three-year lease review returns:

For more information: see the Leases webpage, or contact Revenue Scotland by email:


Last updated: 
22 June 2020


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