Land and Buildings Transaction Tax
id:
land-and-buildings-transaction-tax-254-14580037
title:
Land and Buildings Transaction Tax
text:
Land and Buildings Transaction Tax (LBTT) is a property tax in Scotland. It replaced the Stamp Duty Land Tax from 1 April 2015. LBTT is a tax applied to residential and commercial land and buildings transactions where a chargeable interest is acquired. Under the Land and Buildings Transaction Tax (Scotland) Act 2013, a land transaction must be notified to Revenue Scotland unless it falls within one of the exempt categories contained in the Act. Revenue Scotland administers and collects LBTT with
brand slug:
wiki
category slug:
encyclopedia
description:
Property tax in Scotland
original url:
https://en.wikipedia.org/wiki/Land_and_Buildings_Transaction_Tax
date created:
date modified:
2023-01-19T00:29:49Z
main entity:
{"identifier":"Q20647592","url":"https://www.wikidata.org/entity/Q20647592"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/1/10/Flag_of_Scotland.svg","width":1000,"height":600}
fields total:
13
integrity:
15