Date lodged: 19 October 2018
To ask the Scottish Government what its response is to reports of leases that were not notifiable for Land and Buildings Transaction Tax (LBTT) purposes being subject to penalties under the LBTT late returns review.
Answered by: Kate Forbes 7 November 2018
This is an operational matter for Revenue Scotland and I have therefore asked the Chief Executive to respond directly to the member.
Generally, when a lease is not notifiable, no return is due.