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Land and Buildings Transaction Tax changes – April 2016

1st April 2016

Additional higher rate LBTT applies to additional properties from beginning of April 2016. The following forms have been updated (and some new forms included) to reflect the new information required to be submitted to Revenue Scotland on the Land and Buildings Transaction Tax return.

  • LBTT1 - Land and Buildings Transaction Tax return (updated)
  • LBTT2B – Additional Buyers - Private individuals and representatives - Paper LBTT Returns (Land and Buildings Transaction Tax)
  • LBTT2B Corp - Additional Buyers - Incorporate bodies and representatives - Paper LBTT Returns (Land and Buildings Transaction Tax) – New Form
  • LBTT2P – Additional Property - Paper LBTT Returns (Land and Buildings Transaction Tax)
  • LBTT2S – Additional Sellers - Private individuals and representatives - Paper LBTT Returns (Land and Buildings Transaction Tax)
  • LBTT2S Corp - Additional Sellers - Incorporate bodies and representatives - Paper LBTT Returns (Land and Buildings Transaction Tax) – New Form
  • LBTT ADS - Additional Dwelling Supplement (ADS) form- Paper LBTT Returns (Land and Buildings Transaction Tax) – New Form

These LBTT forms are part of the range of LBTT guidance notes and forms currently available to subscribers to FormEvo.co.uk

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