Blog · Deadlines and penalties
When Is LBTT Payable?
When is LBTT payable in Scotland? The 30-day filing and payment deadline after completion, how solicitors handle it, and Revenue Scotland's late penalties.
Published 4 October 2026 · Rates checked October 2026
The 30-day rule
LBTT follows a simple rule: the return must be submitted, and the tax paid, within 30 days of the effective date of the transaction. For most house purchases the effective date is the completion date — the date of entry, when the price is paid and you get the keys.
The 30 days begin on the day after the effective date. Miss that window and Revenue Scotland can charge penalties, set out below.
What actually happens in a normal purchase
- Before completion — your solicitor works out the LBTT from the price and your circumstances, and asks you to send the money with the rest of the completion funds.
- Completion day (the effective date) — the purchase completes, keys are released, and the LBTT return is usually submitted around this point because the title cannot be registered until it has been.
- Payment — the solicitor pays Revenue Scotland. Under the usual "arrangements satisfactory" practice, payment must reach Revenue Scotland within 5 working days of submission, and in all cases by the 30-day filing date.
- Afterwards — the return can usually be amended within 12 months of the filing date, for example to reclaim ADS.
Work out the amount itself with the LBTT calculator before you commit to a price, so the tax is already in your budget.
Penalties for a late return
| How late | Penalty |
|---|---|
| Return not received by the submission date | £100 |
| More than 3 months late | £10 per day for up to 90 days |
| More than 6 months late | Extra £300 or 5% of any unpaid tax, whichever is greater |
| More than 12 months late | Another £300 or 5% of any unpaid tax, whichever is greater |
Source: Revenue Scotland — LBTT penalties: submitting or paying late.
Penalties for late payment
Filing on time but paying late is a separate problem. If the tax is not paid within 30 days of the date it is due, the penalty is 5% of the outstanding tax, with further 5% penalties if it is still unpaid after 5 months and after 11 months. Interest is also charged on unpaid tax from the filing date until it is paid.
Special cases
- Leases: tenants of chargeable leases must also file review returns every three years, and on assignation or termination, each within its own 30-day window. See the lease calculator for how lease tax works.
- ADS repayment claims: if you paid ADS and later sell your previous main residence in time, the repayment is claimed by amending the return or making an overpayment claim — the ADS reclaim calculator checks your deadline.
- No tax due: some transactions still need a return even when the tax is £0, for example when a relief is claimed. Your solicitor will tell you.
Frequently asked questions
When is LBTT due?
An LBTT return must be submitted and the tax paid within 30 days of the effective date of the transaction, which is normally the completion date — the day you get the keys.
What happens if the LBTT return is late?
Revenue Scotland penalties start at £100 if the return is not received by the submission date. Further penalties can include £10 a day for up to 90 days after 3 months, and the greater of £300 or 5% of unpaid tax after 6 and 12 months.
What if I pay the tax late?
Late payment penalties are 5% of the outstanding tax if it is not paid within 30 days of the due date, with further 5% penalties after 5 months and 11 months. Interest is also charged on unpaid tax.
Who submits the LBTT return?
Almost always your solicitor. The title to the property cannot be registered until the return has been submitted, so solicitors normally file around completion and ask you for the funds in advance.
Can the return be corrected later?
Yes. An LBTT return can normally be amended within 12 months of the filing date, for example to claim back ADS after selling a previous main residence.