Guidance

SDLT to Land and Buildings Transaction Tax: transitional guidance

Guidance on applying the transitional rules for Land and Buildings Transaction Tax (LBTT) following its introduction on 1 April 2015.

• From: HM Revenue & Customs
• Published: 13 February 2015

Documents

Transitional guidance on the introduction of Land and Buildings Transaction Tax

PDF, 219 KB, 17 pages

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Details

LBTT comes into force on 1 April 2015.

This guidance gives information about the transitional provisions and how these affect Scottish land transactions.

Published 13 February 2015