Award

LET-A Review of Land and Buildings Transaction Tax

SCOTTISH GOVERNMENT

This public procurement record has 2 releases in its history.

Summary of the contracting process

The Scottish Government, based in Glasgow, has completed the award process for a contract titled "LET-A Review of Land and Buildings Transaction Tax". This service category project, with procurement undertaken through an open procedure, focuses on reviewing specific aspects of conveyances under the LBTT legislation. The review, which started in Spring 2025, is part of a broader commitment announced in the Scottish Budget 2025-26 on 4 December 2024. The contract commenced on 21 July 2025, with Alma Economics, a London-based SME, being awarded the contract valued at £79,800. The project covers the UKM region and aligns with CPV codes related to economic affairs and general public services.

This contract presents opportunities for businesses capable of offering strategic consultancy and policy review services, particularly those with expertise in taxation and property legislation. SMEs that provide analytical and legal advisory services would find this type of project well-suited to their skills, potentially leading to growth in both market presence and expertise. The involvement of Alma Economics and the subcontracting of a legal expert underscore the demand for multi-faceted insights, suggesting that businesses with capabilities in collaborative and interdisciplinary approaches stand to benefit significantly from engaging in such governmental review projects.

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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.

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000798061
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL535271
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

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

Common Procurement Vocabulary (CPV)

CPV Divisions

70 - Real estate services

73 - Research and development services and related consultancy services

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

70200000 - Renting or leasing services of own property

70331000 - Residential property services

70332000 - Non-residential property services

73110000 - Research services

79310000 - Market research services

Notice Value(s)

Tender Value
£80,000 Under £100K
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
£79,800 Under £100K

Notice Dates

Publication Date
23 Jul 20257 months ago
Submission Deadline
5 Jun 2025Expired
Future Notice Date
Not specified
Award Date
21 Jul 20257 months ago
Contract Period
28 Jul 2025 - 27 Feb 2026 6-12 months
Recurrence
Not specified

Notice Status

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

Contracting Authority (Buyer)

Main Buyer
SCOTTISH GOVERNMENT
Contact Name
Iain Miller, Kate Townsley
Contact Email
iain.miller@gov.scot, kate.townsley@gov.scot
Contact Phone
+44 412425466

Buyer Location

Locality
EDINBURBH
Postcode
EH11 3XD
Post Town
Edinburgh
Country
Scotland

Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM3 West Central Scotland
Small Region (ITL 3)
TLM32 Glasgow City
Delivery Location
TLM Scotland

Local Authority
Glasgow City
Electoral Ward
Anderston/City/Yorkhill
Westminster Constituency
Glasgow North

Supplier Information

Number of Suppliers
1
Supplier Name

ALMA ECONOMICS

Further Information

Notice Documents

  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529704
    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.
  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL535271
    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.

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