Changes to Stamp Duty Land Tax from April 2015

21st Aug 2014

Land and Buildings Transaction Tax (LBTT) will replace Stamp Duty Land Tax (SDLT) in Scotland from April 1 of next year.  Revenue Scotland is the tax authority that has been set up to administer the new taxes and will work with Registers of Scotland to do so.  A Revenue Scotland website will launch towards the end of September, and in the meantime, the Revenue Scotland page on the Scottish Government website has been updated:

http://www.scotland.gov.uk/Topics/Government/Finance/scottishapproach/revenuescotland