---
title: "LET-A Review of Land and Buildings Transaction Tax"
ocid: "ocds-r6ebe6-0000798061"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000798061"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000798061.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000798061.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH GOVERNMENT"
published: "2025-07-23"
---

# LET-A Review of Land and Buildings Transaction Tax

Buyer: SCOTTISH GOVERNMENT  
Current stage: Award  
OCID: ocds-r6ebe6-0000798061

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000798061)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000798061.json)

## Summary

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.

## 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=JUL535271 |
| 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 |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 23 Jul 2025 |
| Submission deadline | 5 Jun 2025 |
| Future notice date | Not specified |
| Award date | 21 Jul 2025 |
| 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 | £79,800 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH GOVERNMENT |
| Locality | EDINBURBH |
| Post town | Edinburgh |
| Postcode | EH11 3XD |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | ALMA ECONOMICS |

## CPV Codes

### Divisions

- 70 - Real estate services
- 73 - Research and development services and related consultancy services
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### 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

## Release History

- 23 Jul 2025 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL535271
- 6 May 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY529704

## 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.

## Notice URLs

- http://
- http://www.publiccontractsscotland.gov.uk
- http://www.scotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000798061
- 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-r6ebe6-0000798061. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000798061.json.