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-r6ebe6-0000798061
- 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
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 20251 years ago
- Submission Deadline
- 5 Jun 2025Expired
- Future Notice Date
- Not specified
- Award Date
- 21 Jul 20251 years 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
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
- G2 8LU
- Postcode Area
- Glasgow
- 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
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.
Open Contracting Data Standard (OCDS)
The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.