SDLT vs LBTT: comparing English v Scottish land purchase tax

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) for property in Scotland on 1 April 2015.

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