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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.  If approved by the Scottish Parliament, this will take effect from 25 January 2019.  At present, this leases calculator will calculate the tax due on premiums using the existing LBTT rates and bands.  It will be amended prior to 25 January 2019 to reflect the changes announced by Mr Mackay.

Public notice: A technical issue is affecting some lease transactions on the calculator. The issue is being investigated and will be resolved shortly.

Revision of LBTT on Lease Transactions Calculator from 24 January 2019

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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: 
19 December 2018