If you are a tenant under a Scottish lease which is subject to Land and Buildings Transaction Tax (LBTT), the Scottish almost-equivalent to SDLT, you may have a duty to submit further LBTT returns throughout the duration of the lease.

Please find attached some important information about obligations that are coming into effect shortly concerning LBTT in Scotland.

If you have any queries, please don't hesitate to contact any of the below Brodies contacts.


Isobel d'Inverno

Director of Corporate Tax