Although the rules for Land and Buildings Transaction Tax (LBTT) and Stamp Duty Land Tax (SDLT) taxes are similar, there are some key differences.

  • Land and Buildings Transaction Tax (LBTT) is a tax on transactions in land and property situated in Scotland. It replaced Stamp Duty Land Tax (SDLT) on 1 April 2015.

See our guide in the Scottish Tax section, LBTT vs SDLT: Comparing the rates and additional dwellings charge.


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