How to pay LBTT
Payment Options
The method of payment varies depending on whether you submit an online or paper
return.
Online Return
•
After submitting the online LBTT return a unique 9 character Transaction
Reference (commencing “RS”) will be displayed on the screen.
•
This reference must be quoted when making payments in relation to the
transaction or when contacting us about the transaction.
Making a Payment
Where an amount of LBTT is due in relation to the transaction, the following rules
apply after selecting ‘Submit’ on the ‘Declaration’ page, depending on which
payment option you select.
BACS/CHAPS
BACS/CHAPS payments should be made to the Revenue Scotland bank account
shown below and must quote the unique 9 character Transaction Reference as the
payment reference.
Account Name : GBS RE REVENUE SCOTLAND
Sort Code : 08 – 33 – 00
Account Number : 13460576
•
A separate payment must be made for each transaction
The latest ‘Payment Date’ must be a banking day.
If the return is submitted before the effective date:
•
The ‘Payment Date’ must be no later than the fifth working day after the
effective date,
If the return is submitted on or after the effective date:
•
The ‘Payment Date’ must be no later than the fifth working day after the
submission date; or the last working day which is, or precedes, the thirtieth calendar
day after the effective date, if this is earlier.
Registration payments to Registers of Scotland must be paid separately.
How to pay LBTT
Cheque
Cheques should be made payable to Revenue Scotland and the unique 9 character
Transaction Reference number must be written on the reverse of the cheque.
Please note that cheques should be received by the third working day after
submission and sent to Registers of Scotland at the address below.
Paper Returns
•
Payment by cheque is the only option for paper returns.
•
A separate cheque is required for each return
•
Cheques should be made payable to Revenue Scotland.
The return and cheque must be sent together to Registers of Scotland at one of the
addresses below.
Registers of Scotland
Meadowbank House
153 London Road
Edinburgh
EH8 7AU
Registers of Scotland
Hanover House
24 Douglas Street
Glasgow
G2 7NQ
DX555401
Edinburgh 15
DX501749
Glasgow 9
LP65
Edinburgh 5
LP70
Glasgow 5
Registration payments to Registers of Scotland must be paid separately.
Direct Debit
Revenue Scotland will contact all account administrators during a phased rollout to
allow payment by Direct Debit. We will provide the direct debit instruction to be
signed in accordance with your bank mandate and returned to the address below.
We will then confirm by secure message once your mandate has been processed
and accepted. The option to pay by direct debit will then be activated on your
account.
How to pay LBTT
Queries about Payments
If you have any queries regarding the method of payment, please contact
[email protected] or write to us at the following address:
Finance Department
Revenue Scotland
PO Box 24068
Victoria Quay
Edinburgh
EH6 9BR
Please note that the Finance Department are not able to assist with any queries
relating to the operation of the tax. Further information is available in the practical
and legislative LBTT guidance.