Land & Buildings Transaction Tax Guide

Land and Buildings Transaction Tax (LBTT) is Scotland’s property transaction tax. It replaced Stamp Duty Land Tax (SDLT) in Scotland on 1 April 2015 under the Scotland Act 2012. LBTT is administered and collected by Revenue Scotland. Registers of Scotland (RoS) handles property registration and will not register a land transaction unless the LBTT return […]

Stamp Duty Land Tax UK: Rates, Reliefs & Rules

Stamp Duty Land Tax (SDLT) is a transaction tax charged in England and Northern Ireland on the purchase or transfer of land and property. It applies to both residential and non-residential property and is a core part of the UK tax system for individuals, businesses, investors, and corporate bodies acquiring land interests. While SDLT is […]