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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 40 – Payment of tax

107.Section 40 provides that LBTT is payable to the Tax Authority and deals with the due dates for payment of tax where a return is made or amended, or where tax is due following the withdrawal of a relief.

108.Tax must be paid at the same time as a return, further return or amendment of a return is made.

109.Defined terms used in this section:

“land transaction”section 3
“land transaction return”section 65
“Tax Authority”section 54

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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