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LET-A Review of Land and Buildings Transaction Tax

Scottish Government

This public procurement record has 1 release in its history.

Tender

01 May 2025 at 01:00

PCS Notice - Website Contract Notice
Summary of the contracting process

The Scottish Government has issued an open tender for conducting a comprehensive review of the Land and Buildings Transaction Tax (LBTT) as announced in the Scottish Budget for 2025-26. The procurement, which is currently in the tender stage, revolves around two main areas: non-residential leases and both residential and non-residential conveyances. Interested parties must submit their electronic tenders by 2nd June 2025. The contract, valued at £80,000, will commence on 28th July 2025 and conclude on 27th February 2026. Businesses located in the UKM region, particularly those with expertise in tax legislation and policy evaluation, are encouraged to participate for this service-oriented contract. The review aims to assess and potentially reform existing policy to ensure it meets its intended objectives.

This tender offers significant opportunities for businesses specialising in policy analysis, tax advisory, and stakeholder engagement. Firms with strong research capabilities and a track record in dealing with UK property taxation will find this contract particularly aligned with their services. The opportunity to collaborate with the Scottish Government not only enhances credibility but could potentially open avenues to influence future legislative developments. Businesses equipped to handle extensive research and capable of effective stakeholder communication are well-suited to compete for this contract, which can enhance their position in the public sector consultancy market.

How relevant is this notice?

Notice Information

Notice Title

LET-A Review of Land and Buildings Transaction Tax

Notice Description

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: - Non-residential Leases - Conveyances (residential and non-residential) 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.

Lot Information

Lot 1

At this time, different aspects of the LBTT legislation are reviewed on an ad hoc basis by policy officials. Issues are usually identified and discussed in detail with key external stakeholders as well as internal stakeholders such as Revenue Scotland. Currently, changes to the legislation are often a result of responding to changes to wider UK property legislation, or in response to stakeholder demand or tribunal decisions. This leaves little scope for the team to undertake a broader evaluation of 'non-urgent' policy areas, and it is these areas which will form the basis of the review. We anticipate the majority of the work will be desk-based, consisting of research and analysis of existing statistics, information and comparison with wider UK property transaction taxes (possibly further afield). Additionally, the successful bidder will be expected to engage stakeholders, whether through consultation, through in-person/virtual events, or surveys to fill any identified data gaps required to successfully and reliably answer each of the questions.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000797760
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529450
Current Stage
Tender
All Stages
Tender

Procurement Classification

Notice Type
PCS Notice - Website Contract Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

70 - Real estate services

CPV Codes

70000000 - Real estate services

70121200 - Building purchase services

Notice Value(s)

Tender Value
£80,000 Under £100K
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
1 May 20251 years ago
Submission Deadline
2 Jun 2025Expired
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
28 Jul 2025 - 27 Feb 2026 6-12 months
Recurrence
Not specified

Notice Status

Tender Status
Active
Lots Status
Active
Awards Status
Not Specified
Contracts Status
Not Specified

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Government
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
EDINBURBH
Postcode
EH11 3XD
Postcode Area
Edinburgh
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM1 East Central Scotland
Small Region (ITL 3)
TLM13 City of Edinburgh
Delivery Location
TLM Scotland
Local Authority
City of Edinburgh
Electoral Ward
Sighthill/Gorgie
Westminster Constituency
Edinburgh South West

Further Information

Notice Documents

  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529450
    LET-A Review of Land and Buildings Transaction Tax - 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: - Non-residential Leases - Conveyances (residential and non-residential) 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.

Open Contracting Data Standard (OCDS)

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