Publication - Research and analysis
Land and Buildings Transaction Tax review: Scottish government policy evaluation 2025-2026
An evaluation of aspects of the Land and Buildings Transaction Tax framework.
Section A: An Analysis of the LBTT Non-Residential Lease Regime
This section summarises Revenue Scotland operational data related to the LBTT non-legislative arrangements, sets out the stakeholder feedback through the LBTT Review Working Group and highlights the key findings that the Scottish Government has drawn from the work to date.
More specifically, it considers the effectiveness of the current three‑yearly review system, the proportionality of associated obligations and penalties, and potential areas for further refinement.
Contact
Email: devolvedtaxes@gov.scot