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LET-A Review of Land and Buildings Transaction Tax

Scottish Government Published 23 Jul 2025 Public Contracts Scotland

key details

Value£80,000
Statuscomplete
Category (CPV) 70331000 +4 more
RegionScotland
Deadline5 Jun 2025
Procedureopen
OCIDocds-r6ebe6-0000798061

Award

SupplierValueDateStatus
Alma Economics · · ·

description

As part of the Scottish Budget 2025-26 announcement on 4 December 2024, Ministers committed to a review of LBTT legislation taking place in 2025. The review will start in Spring 2025 and will consider various aspects of the residential and non-residential LBTT regimes to ensure the policy intent is still met. SG committed to engage extensively with taxpayers and stakeholders throughout.

The review will take place over the remainder of the current parliamentary term and will support decisions in the next Parliament on whether any legislative changes should be brought forward.

The review will focus on two overarching areas:

  • Non-residential Leases
  • Conveyances (residential and non-residential)

The non-residential leases element will be undertaken by the Land and Buildings Transaction Tax Policy Team.

Scottish Government are seeking external support to review specific aspects of Conveyances.

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source

Published on Public Contracts Scotland. Contact details for named individuals are not reproduced on this site.