Revenue Scotland is the tax authority responsible for Scotland’s devolved taxes, including Land and Buildings Transaction Tax (LBTT), which is paid on property and land transactions in Scotland.
Case study
LBTT tax calculators for Revenue Scotland
Online calculators that let taxpayers and agents work out the Land and Buildings Transaction Tax due on property and lease transactions.
- Client
- Revenue Scotland
- Sector
- Public sector
- Services
- Web development (as a subcontractor)
The client
What we built
Working as a subcontractor, we developed the tax calculators on the Revenue Scotland website.
The property transactions calculator works out the LBTT due on residential, non-residential or mixed purchases. It takes the effective date, the price and the type of property, and handles the Additional Dwelling Supplement, linked transactions and first-time buyer relief.
The lease transactions calculator works out the LBTT due on non-residential leases. It takes the premium, the average annual rent and the lease dates, and handles lease reviews and tax already paid.
Both calculators apply the rates and bands in force on the effective date of the transaction.
Why it matters
Taxpayers, solicitors and agents use the calculators to check what they owe before they submit a return. LBTT is self-assessed, so the rules have to be applied exactly, the forms have to be clear and accessible, and the service has to be reliable for everyone who needs it.
Related
See how we work with public sector organisations, and our other public sector project, the Creative Scotland Opportunities platform.
Start a conversation
Tell us what’s slowing your team down
A short conversation is usually enough to see if we can help. You’ll speak to the person doing the work.