The Scotland Act 2012 devolved Stamp Duty Land Tax to the Scottish Parliament from April 2015. Following devolution, Land and Buildings Transaction Tax (LBTT) replaced Stamp Duty Land Tax.
The Scottish Parliament sets the rate of tax on non-residential transactions. This includes commercial purchases and leases. LBTT is a fully devolved tax collected by Revenue Scotland.
On 30 May 2019, we produced updated forecasts for Non-Residential LBTT
LBTT forecast - May 2019
 2017-18 values are outturn available at time of publication.
Source: Scottish Fiscal Commission (2019) Scotland's Economic & Fiscal Forecasts - May 2019.
Our report Scotland’s Economic and Fiscal Forecasts contains further information on the methodology used to forecast Non-Residential LBTT.
Scottish Fiscal Commission (2018) Scotland's Economic and Fiscal Forecasts December 2018
Scottish Fiscal Commission (2018) Scotland’s Economic and Fiscal Forecasts May 2018
Scottish Fiscal Commission (2017) Scotland’s Economic and Fiscal Forecasts December 2017
Scottish Fiscal Commission (2016) Current Approach to Forecasting
Revenue Scotland LBTT page
Scottish Government page on LBTT
UK Government page on Scottish lands and buildings transactions
Revenue Scotland LBTT tax statistics
OBR Scottish tax forecasts