Land and Buildings Transaction Tax (LBTT)

You have to pay Land and Buildings Transaction Tax (LBTT) if you buy a house, flat or other land or building in Scotland over a certain price.

LBTT replaced Stamp Duty Land Tax (SDLT) for land transactions in Scotland on 1 April 2015.

It's administered by Revenue Scotland, which gives information on rates, bands and how to pay.

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