Lease transaction general guidance
Land and Buildings Transaction Tax (LBTT) was introduced on 1 April 2015 and it may apply to anyone leasing non-residential land or property in Scotland. Where a notifiable lease has been granted on or after 1 April 2015 then an LBTT return must be submitted by the tenant.
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|2 December 2022 by nathan.ferguson||Current revision|
|18 November 2022 by nathan.ferguson|
|16 November 2022 by nathan.ferguson|
|14 March 2022 by paul.feeney|
|2 March 2021 by Callum Elliot|