Land and Buildings Transaction Tax (Scotland) Act 2013 section 28

Liability for tax

Section 28 establishes who is responsible for paying Land and Buildings Transaction Tax on a chargeable transaction.

• The buyer in a land or buildings transaction is the person liable to pay the LBTT due on that transaction.
• Where there are joint buyers, all of them share responsibility for the tax liability.
• Special rules on liability apply where the buyers are partners in a partnership.
• Special rules on liability also apply where the transaction involves trusts, with trustees potentially bearing responsibility.