Guide to Completing Reliefs Section in LBTT Online Return Application

Completing the reliefs section in an LBTT return

Revenue Scotland’s guidance explains how to enter an LBTT relief claim in the online return, rather than whether the relief is legally available. You must first identify the correct statutory relief, then enter it properly in the system, checking whether it is treated as a full relief, a partial relief, or Multiple Dwellings Relief (MDR).

• The guidance is mainly procedural and focuses on using the online LBTT return form.
• To claim relief, open the reliefs section, select Edit reliefs, and add a row for each relief claimed.
• For a full relief, the system calculates the relief automatically from the return data.
• For a partial relief, you must work out and enter the amount of relief being claimed yourself.
• MDR requires extra details, including the number of dwellings, the number attracting ADS, and the total consideration.
• The online form does not confirm legal entitlement, so the underlying legal basis and figures must be checked before submission.

Scroll down for the full analysis.

How to complete the reliefs section in an LBTT return

This page explains what the Revenue Scotland guidance is dealing with when it refers to the reliefs section of an LBTT return. The source material is mainly about using the online return form rather than the underlying law on whether relief is actually available. That distinction matters: entering a relief on the form is only the administrative step. You still need a valid legal basis for claiming it.

What this rule is about

Land and Buildings Transaction Tax, or LBTT, can sometimes be reduced by a statutory relief. The guidance here is about how to record a relief claim in Revenue Scotland’s online LBTT return.

The page sits within Revenue Scotland’s wider material on exemptions and reliefs, and it directs readers to separate guidance on tax reliefs. In other words, this page is not trying to decide whether a transaction qualifies for relief. It is explaining how a relief claim is entered into the online system.

What the official source says

The official guidance says that, in the online LBTT return, you begin by opening the reliefs section and selecting “Edit reliefs”. You then add a row for each relief claim.

You must choose the type of relief from a drop-down list.

If the relief is a full relief, the online system automatically calculates it.

If the relief is a partial relief, you must enter the amount of partial relief being claimed.

If you are claiming Multiple Dwellings Relief, or MDR, the system asks for extra information. The source says this includes:

• the number of dwellings
• the number of dwellings that attract ADS
• the total consideration

After selecting the relief type and entering any required information, you can review the amount of relief claimed and, if correct, continue back to the summary screen.

What this means in practice

The practical point is that the online return distinguishes between different kinds of relief claim, and the information you must enter depends on which relief you select.

A full relief appears to be one where, once the relief type is chosen, the system can calculate the effect automatically from the rest of the return data.

A partial relief is different. The source says you must input the amount of relief claimed. That means the person completing the return must already have worked out the amount that can be relieved and be ready to enter it accurately.

MDR requires more detailed inputs because the calculation depends on dwelling numbers and, where relevant, how many dwellings attract the Additional Dwelling Supplement, or ADS.

For conveyancers and taxpayers, the key practical message is this: the return form does not replace the legal analysis. Before you complete the relief section, you should know:

• which relief is being claimed
• whether it is full or partial in the context of the return
• what figures are needed to support the claim
• whether any MDR-specific data is required

How to analyse it

A sensible way to approach this section of the return is:

• Identify the legal relief first. Do not start with the online drop-down menu. Start with the transaction and the statutory relief you believe applies.
• Check whether the relief is being claimed as a full relief or a partial relief in the return.
• If it is a partial relief, calculate the amount carefully before entering it.
• If it is MDR, confirm the number of dwellings, the total consideration, and how many dwellings attract ADS.
• Review the relief amount shown by the system before submitting the return.

It is also important to separate three different questions:

• Is there a relief in law?
• If so, how is that relief calculated?
• How is that claim entered in the online return?

This page only directly answers the third question, and only partly helps with the second.

Example

Illustration: a buyer believes a transaction qualifies for an LBTT relief. In the online return, they open the reliefs section, add a row, and select the relevant relief from the list. If the system treats that relief as a full relief, the amount is calculated automatically. If instead it is a partial relief, the buyer or their agent must enter the amount claimed. If the claim is for MDR, the return will ask for the number of dwellings, the number attracting ADS, and the total consideration before showing the relief amount for review.

Why this can be difficult in practice

The source material is brief and mainly procedural. That creates a few practical difficulties.

First, it does not explain the legal conditions for any particular relief. A person could complete the online section correctly but still make an invalid relief claim if the underlying legal requirements are not met.

Second, the distinction between full and partial relief is important, but this page does not explain how to decide which applies in any given case. That will depend on the relevant relief rules.

Third, MDR can be fact-sensitive. The source confirms that extra information is needed, including the number of dwellings and the number that attract ADS, but it does not explain how those figures should be determined in difficult cases.

Finally, because the system may calculate some amounts automatically, there is a risk that users treat the output as confirming legal entitlement. The guidance does not say that. The calculation function is an administrative feature of the return.

Key takeaways

• This guidance is about how to enter a relief claim in the LBTT online return, not about whether the relief is legally available.
• Full reliefs are automatically calculated by the system, but partial reliefs require you to enter the amount claimed.
• MDR needs additional information, including dwelling numbers, ADS-related numbers, and total consideration.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guide to Completing Reliefs Section in LBTT Online Return Application

View all LBTT Guidance Pages Here