LBTT and SLfT replace SDLT and UK Landfill tax from today 1 April

Today Land and Buildings Transaction Tax (LBTT) will replace Stamp Duty Land Tax (SDLT) on transactions involving land in Scotland and Scottish Landfill Tax will replace UK Landfill tax on landfill in Scotland.  Revenue Scotland is the new Scottish tax authority set up specifically to collect and manage these first two new Scottish taxes in over 300 years.  

If you have not already done so, and you intend to submit online LBTT returns you will need to  sign up to use Revenue Scotland’s Online LBTT Portal. Revenue Scotland is responsible for the administration of LBTT and Scottish Landfill Tax. 

If you have not already signed up to the portal you can do so here. 

Firms currently registered as an e-Services user with Registers of Scotland (with LRA permissions for ARTL), will be able to instantly sign up for the online portal utilising those credentials. For firms that do not have a Registers of Scotland e-services account, but are a registered organisation at Companies House in the UK, the sign up process will include an activation code being sent through the post, and will take around 5 days. 

There is also an option for users that do not have a Registers of Scotland e-services account and are not a registered organisation at Companies House. This process takes up to 10 business days.

Revenue Scotland has published guidance on the legislation and it is all available on their website.  The Revenue Scotland telephone support desk number is 0300 0200 310.  

Manual forms are also available to download. 

Coinciding with the change, the Society has launched a video aimed at the public explaining the process of buying a property in Scotland. The video, '7 steps to your new home', and more information about buying a house can be found at: www.lawscot.org.uk/buying-a-house