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As part of the Scottish Budget 2025-26 announcement on 4 December 2024, Ministers committed to a review of LBTT legislation taking place in 2025. The review will start in Spring 2025 and will consider various aspects of the residential and non-residential LBTT regimes to ensure the policy intent is still met. SG committed to engage extensively with taxpayers and stakeholders throughout.
The review will take place over the remainder of the current parliamentary term and will support decisions in the next Parliament on whether any legislative changes should be brought forward.
The review will focus on two overarching areas:
The non-residential leases element will be undertaken by the Land and Buildings Transaction Tax Policy Team.
Scottish Government are seeking external support to review specific aspects of Conveyances.
| Supplier | Identifier | Award Value | Lots Won | Cross-References |
|---|---|---|---|---|
| Alma Economics | 09391354 | - | 1 lot Lot 1 | - |
This procurement was divided into 1 lots, each awarded separately. 2 bids were received in total.
| Lot | Value | Bids Received | Awarded To | Status |
|---|---|---|---|---|
| Lot 1 | £79,800 initial term | 2 | Alma Economics | complete |
Government spending data: This supplier has received £6,355,216 in 170 payments (over £25k) from DCMS, Department for Education, Welsh Government, MHCLG, Cabinet Office and 9 more public bodies (2018-03-02 to 2026-06-26). View full payment history →