Land and Buildings Transaction Tax (LBTT)
Revenue Scotland previously provided an update following a recent decision of The First-tier Tribunal for Scotland Tax Chamber. As our previous update noted, this decision raises complex questions in relation to the relevant legislation.
Revenue Scotland can now confirm that it has received permission to appeal the Tribunal’s decision.
The appeal is expected to be heard in June 2026.
As explained in our previous update, in the meantime, Revenue Scotland will continue to operate in accordance with its existing guidance: LBTT6050 - Transitional provisions | Revenue Scotland.
The Scottish Government, who are responsible for any decisions regarding changes to the Land and Buildings Transaction Tax legislation, are continuing to consider the implications of the decision.
We will provide a further update once the appeal has been decided.