---
title: "LET-A Review of Land and Buildings Transaction Tax"
ocid: "ocds-r6ebe6-0000797760"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000797760"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000797760.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000797760.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "SCOTTISH GOVERNMENT"
published: "2025-05-01"
---

# LET-A Review of Land and Buildings Transaction Tax

Buyer: SCOTTISH GOVERNMENT  
Current stage: Tender  
OCID: ocds-r6ebe6-0000797760

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## Summary

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.

## Notice

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.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529450 |
| 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 |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 1 May 2025 |
| Submission deadline | 2 Jun 2025 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 28 Jul 2025 - 27 Feb 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £80,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Active |
| Lots status | Active |
| Awards status | Not specified |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH GOVERNMENT |
| Locality | EDINBURBH |
| Post town | Edinburgh |
| Postcode | EH11 3XD |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Sighthill/Gorgie |
| Westminster constituency | Edinburgh South West |
| Delivery location | TLM Scotland |

## CPV Codes

### Divisions

- 70 - Real estate services

### Codes

- 70000000 - Real estate services
- 70121200 - Building purchase services

## Release History

- 1 May 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529450

## 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.

## Notice URLs

- http://
- http://www.publiccontractsscotland.gov.uk
- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2363
- http://www.scotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000797760
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000797760. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000797760.json.