LBTT

Land and buildings transaction tax

The 1 April 2015 marked the launch of the new Land and Buildings Transaction Tax (LBTT).

Revenue Scotland, the tax authority responsible for the administration of Scotland's devolved taxes, will collect the tax, with support from Registers of Scotland. Solicitors who want to submit LBTT returns online are now able to sign up for Revenue Scotland's online portal via www.revenue.scot.

Access to the Revenue Scotland portal, manual form, guidance, and further information is available at www.revenue.scot.

Firms who have not yet signed up for the portal are encouraged to do so as soon as possible, and for ARTL users with LRA permissions, this will be a quick process, with administrator access provided immediately. 

RoS customers with LRA permissions for ARTL can sign up to Revenue Scotland's online portal and give consent for their RoS credentials to be used for the purposes of setting up instant administrator access. It will then be possible to arrange access for other users in their organisation. Using the online portal gives instant assurance that Revenue Scotland has received the LBTT return, as well as enabling the user to amend that return online. E-services users should direct any queries on their current ARTL permissions via email eservices@ros.gov.uk or phone 0800 028 9296. For firms and individuals with no ARTL credentials, but who are registered with Companies House, those details can be used, and there is a third option, for unincorporated bodies.

Additional application form guidance for LBTT

More information

For more information, visit the Revenue Scotland website.