What is land and buildings transaction tax in Scotland?
Answered 11 March 2026
Land and Buildings Transaction Tax (LBTT) is a Scottish tax on land transactions. Based on the available HMRC guidance sources, here is what can be confirmed:
HMRC Guidance / Practice
Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax (SDLT) for land transactions in Scotland from 1 April 2015. It applies when you purchase land or buildings in Scotland on or after that date.
Key points:
- SDLT no longer applies to land transactions in Scotland since April 2015 — LBTT applies instead.
- Because LBTT (not SDLT) applies to Scottish transactions, you will not need to pay SDLT or file an SDLT return with HMRC for those transactions.
- LBTT is administered by Revenue Scotland (not HMRC).
- The legislation governing LBTT is the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTTA 2013).
⚠️ Note: LBTT is a devolved Scottish tax administered by Revenue Scotland, not HMRC. The available sources provide only limited detail on its rates and rules. For full guidance on LBTT rates, bands, reliefs, and filing requirements, please refer to the Scottish Government website (gov.scot) or Revenue Scotland directly.
Citation sources
From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. . From 1 April 2018 SDLT no longer applies to land transactions in Wales. These are subject to Land Transaction Tax (LTT) instead. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions.
From April 2015 SDLT will no longer apply to land transactions in Scotland. These will instead be subject to Land and Buildings Transaction Tax. Please see the Revenue Scotland website @ From April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website http://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en
Page archived Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @ https://www.gov.scot/policies/taxes/land-and-buildings-transaction-tax
n separate ownership) for agricultural purposes by a third party who has rights enabling them to use that land in that way will result in that area of land not forming part of the grounds of a dwelling (Withers).” 122. In Sloss, Judge Anne Scott, president of the Tax Chamber of the First-tier Tribunal for Scotland, and who also regularly sits in the UK FTT, found that in relation to the definition of residential property in section 59 LBTTA 20131 (which is in all material respects the same as se
Stamp Duty Land Tax (SDLT) is paid on the acquisition of land and buildings over a certain price in England and Northern Ireland. More information on SDLT is available in the Stamp Duty Land Tax Manual. SDLT does not apply if the land or buildings acquired is/are located in Scotland or Wales: You pay Land and Buildings Transaction Tax if you purchase land in Scotland on or after 1 April 2015. You pay Land Transaction Tax if you purchase land in Wales on or after 1 April 2018.
Stamp Duty Land Tax (SDLT) is paid on the acquisition of land and buildings over a certain price in England and Northern Ireland. More information on SDLT is available in the Stamp Duty Land Tax Manual. SDLT does not apply if the land or building(s) acquired is/are located in Scotland or Wales: You pay Land and Buildings Transaction Tax if you purchase land in Scotland on or after 1 April 2015 You pay Land Transaction Tax if you purchase land in Wales on or after 1 April 2018