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Tenfell
Closed tender
Published 01 May 2025

LET-A Review of Land and Buildings Transaction Tax

The Scottish Government · Scotland

Key facts

Estimated value
£80,000
Closing date
02 Jun 2025
Contract ends
27 Feb 2026
Procedure
Open procedure
Buyer type
Devolved government

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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Published by the buyer on Public Contracts Scotland (Open Government Licence v3.0). Always read the original notice before responding.