LET-A Review of Land and Buildings Transaction Tax
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...
Buyer
Scottish Government
Value
£80,000
Published
23 Jul 2025
Closes
5 Jun 2025
Procurement details
Source
Pcs
Region
UKM82
Procurement method
Open
Category
Services
Contract starts
Not provided
Contract ends
Not provided
CPV classifications
70331000
Residential property services
70200000
Renting or leasing services of own property
70332000
Non-residential property services
73110000
Research services
79310000
Market research services
Lots
Lot 1 LET-A Review of Land and Buildings Transaction Tax
£79,800
At this time, different aspects of the LBTT legislation are reviewed on an ad hoc basis by policy officials. Issues are usually identified and discussed in detail with key external stakeholders as well as internal stakeholders such as Revenue Scotland. Currently, changes to the legislation are often a result of responding to changes to wider UK property legi...
Delivery: Scotland
Documents
Unlock document linkLET-A Review of Land and Buildings Transaction Tax
Not provided
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...
Contract notice · Web page
LET-A Review of Land and Buildings Transaction Tax
Not provided
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...
Award notice · Web page
Contains public sector information licensed under the Open Government Licence v3.0.