Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 18 paragraph 17

Declaration by trustees

Schedule 18 paragraph 17 requires that when a trust is involved in a land transaction, the declaration on the LBTT return must be made by all the relevant trustees rather than just one of them.

• LBTT returns must include a declaration confirming the accuracy of the information provided.
• Where a land transaction involves a trust, this declaration must be made by all relevant trustees.
• It is not sufficient for only one trustee to make the declaration on behalf of the others.
• This ensures collective responsibility among the trustees for the correctness of the return.