Land and Buildings Transaction Tax (Scotland) Act 2013 section 36

Declaration

Section 36 sets out the declaration requirements that must accompany every LBTT return, including the different responsibilities of buyers and their agents.

• Every LBTT return must include a declaration by the buyer that the return is, to the best of their knowledge, correct and complete.
• Where an agent completes the return on behalf of the buyer, the agent must certify that the buyer has declared the information (except the relevant date) to be correct and complete.
• The agent must separately declare that the relevant date included in the return is, to the best of the agent's knowledge, correct.
• The "relevant date" varies depending on the type of return — for example, the effective date of the transaction, a review date for leases, or the date of an event triggering the return.

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