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Festive closedown arrangements

We are closed from 4pm on Wednesday 24 December 2025 and will re-open on Monday 5 January 2026 at 8.45am. Find out more about service availability during this time.

Non Domestic Rates

Non Domestic Rates On-line Services and Application Forms

There are now a range of Non Domestic Rates services available online. Please select one of the options below:

Key information on Land and Buildings Transaction Tax (LBTT)

Commercial lease tenants - depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland.

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