土地建物取引税

Who pays the tax?

LBTT is payable by the purchaser in a land transaction occurring in Scotland. Stamp Duty Land Tax (SDLT) applies to land transactions in England and Northern Ireland and Land Transaction Tax (LTT) applies in Wales.

土地取引とは何ですか？

A transaction will trigger liability if it involves the acquisition of an interest in land. This includes a simple conveyance of land such as buying a house, creating a lease or assigning a lease.

税金はいつ支払う必要がありますか?

契約が実質的に履行された時点で税金を支払う必要があります。購入者が物件の引渡しを受けた時点で契約が成立した場合、その日が納税日となります。ただし、購入者が引渡し前に実質的に引渡しを受けた場合（「契約履行停止」と呼ばれます）、その時点で納税義務が発生します。

Residential rates of LBTT

The rates of LBTT which apply from 1 April 2021 are set out in the following table:

The rates apply to the portion of the total value which falls within each band.

First-time buyer relief

A LBTT relief applies for first-time buyers of properties up to £175,000. The relief raises the zero tax threshold for first-time buyers from £145,000 to £175,000. First-time buyers purchasing a property above £175,000 also benefit from the relief on the portion of the price below the threshold. All first-time buyers will benefit from a relief of up to £600.

Higher rates for additional residential properties

Higher rates of LBTT are charged on purchases of additional residential properties (above £40,000), such as buy to let properties and second homes.

The main target of the higher rates is purchases of buy to let properties or second homes. However, there will be some purchasers who will have to pay the additional charge even though the property purchased will not be a buy to let or a second home. The 36 month rules set out below will help to remove some transactions from the additional rates (or allow a refund). The 36 month timeframe was extended from 18 months with effect from 1 April 2024. Care will be needed if an individual already owns, or partly owns, a property and transacts to purchase another property without having disposed of the first property.

The higher rates are 8% above those shown in the table above, having increased from 6% from 5 December 2024. The higher rates potentially apply if, at the end of the day of the purchase transaction, the individual owns two or more residential properties.

Some further detail:

• 購入者は、以前の主たる住居を処分する前に新しい主たる住居を購入した場合、36 か月以内に高い税率の払い戻しを請求することができます。
• Purchasers will also have 36 months between selling a main residence and replacing it with another main residence without having to pay the higher rates, if they also own another property which is not their main residence.
• 取引前の 36 か月以内に相続された不動産の小さな持ち分は、高い税率を適用する際には追加不動産とはみなされません。
• 主要投資家に対する高税率の免除は行われません。

Non-residential rates of LBTT

The Scottish government has LBTT calculators which work out the amount of LBTT payable. The calculators can be found at www.revenue.scot/land-buildings-transaction-tax/tax-calculators.