Guide to Completing ‘About the Property’ Section in LBTT Online Return

Completing the ‘About the property’ Section of an LBTT Return

This section of an LBTT return is used to identify the property accurately so Revenue Scotland can match the return to the correct land, title and local authority area. You should use the postcode lookup where possible, enter manual details if needed, and only include title information if the full number is known. You must also answer whether ADS applies, as a ‘yes’ answer adds a further section to the return.

• Add each property separately if the transaction covers more than one property.
• Use the postcode search if available, but always check the selected address matches the property in the transaction documents.
• Enter the local authority where the property is situated; if it crosses a boundary, use the authority covering most of the property.
• Only enter a title number or parent title number if you know the full number, including the correct county code.
• If the property has no postcode, is a new-build plot, or forms part of a larger title, you may need to enter the address manually and rely on parent title details if known.
• Answer the ADS question carefully, because selecting ‘yes’ will open the additional ADS section and requires the separate ADS rules to be considered properly.

Scroll down for the full analysis.

How to complete the ‘About the property’ section of an LBTT return

This page explains what information Revenue Scotland asks for in the ‘About the property’ section of an online Land and Buildings Transaction Tax (LBTT) return, and how to enter it correctly. Although this part of the return is mainly administrative, mistakes can still cause delays, confusion over the property being notified, or problems linking the return to Land Register information.

What this rule is about

The ‘About the property’ section identifies the land or buildings involved in the transaction. Revenue Scotland’s online system asks for enough detail to locate the property, match it to the correct local authority area, and record title information where it is known.

This section also asks whether the Additional Dwelling Supplement (ADS) applies. That matters because selecting ‘yes’ causes the ADS section to appear in the return summary, where further information will be required.

If the transaction involves more than one property, the system allows you to add each one separately.

What the official source says

The official guidance says you can add a property by selecting ‘Add’ in the ‘About the property’ section.

For the address, the normal method is to use the postcode lookup. You enter the postcode, select ‘Find address’, and then choose the correct address from the list returned for that postcode. If the property has no postcode, or you do not know it, the system allows the address to be entered manually.

Once an address is selected, the system populates the address fields automatically, but those details can be edited if necessary.

You are then asked for:

• the local authority in which the property is situated
• the title number, if known
• the parent title number, if relevant and known
• whether ADS applies

For local authority, the guidance says that if a property straddles a local authority boundary, you should enter the code for the authority in which most of the property falls.

For title number, you select the appropriate county code and enter the title number in the free-text field. The guidance says to complete this only if you know the full number.

For parent title number, the guidance explains that if you do not know the property’s own title number, it may form part of a larger area. In that case, you can enter the parent title number in the same way, again only if you know the full number.

For ADS, you must choose ‘yes’ or ‘no’. If you choose ‘yes’, the return will generate the ‘About the Additional Dwelling Supplement (ADS)’ section on the return summary screen.

What this means in practice

In practice, this section is about accurate identification. Revenue Scotland is not just asking for a postal address. It is also asking for information that helps connect the tax return to the legal property interest being transferred.

The postcode lookup is only a starting point. You should still check that the selected address matches the actual property in the transaction. This is especially important for:

• new-build properties
• plots without a settled postal address
• rural properties
• transactions involving only part of a larger title
• properties with recently changed or unusual addresses

The local authority entry matters because LBTT returns record where the property is located. If the land crosses a boundary, the guidance gives a practical rule: use the authority covering most of the property.

The title number and parent title number fields are not there to invite guesswork. The source material is clear that they should be completed only where the full number is known. If you are unsure, it is better not to enter an incomplete or speculative number.

The ADS question has a direct effect on the return. A ‘yes’ answer does not merely describe the transaction. It changes the form by opening the ADS section. So this answer should reflect the actual LBTT analysis of whether ADS applies to the transaction.

How to analyse it

A sensible way to complete this section is to work through the following questions:

• What exactly is the property being notified? Is it one property, or are there multiple properties that need to be added separately?
• Can the property be identified through the postcode lookup, or does the address need to be entered manually?
• Does the address generated by the system match the property in the transaction documents?
• Which local authority is the property in? If the property crosses a boundary, where does most of it lie?
• Is the property’s full title number known? If so, enter the county code and full title number.
• If the property does not yet have its own title number, is it part of a larger title and is the full parent title number known?
• Does ADS apply to this transaction? If yes, be ready to complete the additional ADS section.

For conveyancing purposes, it is sensible to check the return against the transaction paperwork, Land Register information, and any plan showing whether the purchase is of a whole title or only part of one.

Example

A buyer purchases a newly created plot from a larger development site. The plot does not yet have a settled postcode and does not yet have its own separate title number. In the LBTT return, the address may need to be entered manually. If the seller’s development land is held under a larger title and that full parent title number is known, that parent title number can be entered. If the local authority is clear, that authority is selected. If ADS applies, the buyer must answer ‘yes’, which will open the ADS section in the return.

Why this can be difficult in practice

This section looks simple, but several points can be fact-sensitive.

First, the postal address and the legal property being acquired are not always the same thing. A property may be described one way in marketing material, another way in the missives, and another way in registration documents.

Second, title information may be uncertain at the time the return is being prepared, especially for transfers of part, new-build plots, or transactions involving unregistered or recently reconfigured land. The guidance does not suggest entering partial title information. It specifically says to complete the title number fields only if the full number is known.

Third, the ADS question is not just a data-entry issue. It depends on the legal tax analysis of the transaction. The source material here does not explain the ADS rules themselves. It only explains how the return behaves if you answer ‘yes’. So the correctness of that answer depends on applying the separate ADS rules properly.

Finally, boundary issues can create practical difficulty. If a property straddles more than one local authority, the guidance gives a clear filing rule, but deciding where most of the property falls may still require checking plans carefully.

Key takeaways

• Use the postcode lookup where possible, but check that the address matches the actual property in the transaction.
• Enter title number or parent title number only if the full number is known.
• If you answer ‘yes’ to ADS applying, the LBTT return will generate an additional ADS section that must then be completed.

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 ‘About the Property’ Section in LBTT Online Return

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