Guidance Update on Deferring LBTT Payment Applications and Feedback Options

LBTT deferral applications: acceptance by Revenue Scotland

This guidance page does not explain the rules for when Revenue Scotland will accept an application to defer payment of Land and Buildings Transaction Tax (LBTT). Instead, it simply directs readers to the updated guidance at section LBTT4016, so it should be used only as a signpost and not as a full statement of the law or procedure.

• The page contains no detailed test for acceptance of a deferral application.
• Revenue Scotland says the current guidance on applying to defer LBTT payment is in LBTT4016.
• You should not rely on this page to work out whether deferral is available, what information is needed, or when to apply.
• It also does not explain the effects of acceptance or refusal, such as procedure, consequences, or possible next steps.
• Anyone dealing with a time-sensitive LBTT deferral issue should check LBTT4016 and, if needed, the underlying legislation.

Scroll down for the full analysis.

LBTT deferral applications: what happens when Revenue Scotland accepts one

This page is about a very narrow point in the LBTT process: acceptance of an application to defer payment of tax. The source material itself contains almost no substantive guidance and instead directs readers to another section, LBTT4016, for updated guidance on applications to defer payment.

What this rule is about

In some LBTT cases, a taxpayer may be able to apply to defer payment of tax rather than paying it all immediately. A page headed “Acceptance of an application for deferral of payment” would normally matter because acceptance determines whether Revenue Scotland agrees that payment can be postponed and, if so, on what basis.

However, the material provided here does not actually set out the conditions for acceptance, the effect of acceptance, or the procedure in any detail. Its main function is to redirect the reader to updated guidance in LBTT4016.

What the official source says

The official source says that Revenue Scotland has updated its guidance on the “Application to defer payment of LBTT” and tells readers to refer to section LBTT4016.

That means this page should not be relied on as a complete explanation of when a deferral application will be accepted. The current official guidance is intended to be found elsewhere.

What this means in practice

The practical point is simple: if you are trying to understand whether an LBTT payment can be deferred, this page does not answer that question. You need to look at the updated guidance referred to by Revenue Scotland.

For taxpayers, advisers and conveyancers, that matters because deferral is usually time-sensitive. If you rely on an incomplete or outdated page, you may misunderstand:

• whether deferral is available at all,
• what information must be included in the application,
• when the application must be made, and
• what happens if Revenue Scotland accepts or refuses it.

In other words, this page is a signpost, not a full statement of the rule.

How to analyse it

If you have reached this page while dealing with an LBTT deferral issue, a sensible approach is:

• Identify the transaction and the amount of LBTT in question.
• Check why deferral is being considered and whether the legislation or guidance allows it in that type of case.
• Go to the updated guidance in LBTT4016, because this page expressly says that is where the current guidance is located.
• Check whether the updated guidance refers on to legislation, forms, supporting evidence, or procedural requirements.
• Do not assume that acceptance is automatic just because an application is made.

Because the source text here is so limited, it does not provide a legal test for acceptance. Any proper analysis must therefore be based on the updated material it points to, and where necessary the underlying legislation.

Example

Illustration: a buyer believes part of the LBTT charge should not have to be paid immediately and searches Revenue Scotland guidance for “acceptance of an application for deferral of payment”. They find this page. The correct reading is not that acceptance is explained here, but that Revenue Scotland has moved the relevant guidance to LBTT4016. The buyer or their adviser should therefore use this page only as a pointer to the current guidance, not as the operative rule.

Why this can be difficult in practice

This can be awkward because official manual pages often look authoritative even when they are only placeholders or have been superseded in substance. A reader may expect a page with this title to explain:

• the criteria for acceptance,
• the consequences of acceptance,
• whether interest continues to run, or
• what rights exist if Revenue Scotland refuses the application.

None of that is set out in the text provided here. The difficulty is therefore not legal ambiguity within this page, but the absence of substantive content on the page itself.

Key takeaways

• This page does not contain the substantive rules on acceptance of an LBTT deferral application.
• Revenue Scotland says the updated guidance is in LBTT4016.
• Use this page as a signpost only, and check the updated guidance before forming a view on whether deferral may be accepted.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance Update on Deferring LBTT Payment Applications and Feedback Options

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