Land and Buildings Transaction Tax (Scotland) Act 2013 schedule 19 paragraph 12

Treatment of unapportioned sums as rent

Schedule 19 paragraph 12 deals with how a single payment covering rent and potentially other matters should be treated when no breakdown has been provided.

• Where a single sum is stated as payable for rent, the entire amount is treated as rent for LBTT purposes.
• Where a single sum covers both rent and other matters but is not split between them, the whole amount is still treated as rent.
• This rule only applies where there is no apportionment — if separate amounts are specified for rent and other items, different rules apply.
• Where separate sums are stated for rent and other matters, a just and reasonable apportionment under schedule 2 paragraph 4 may be used instead.