Land and buildings transaction tax - the Scottish SDLT

In Bagshaw Ltd v Revenue Scotland [2026] FTSTC 4, the First-tier Tribunal for Scotland (FTTS) found that two Category A listed properties in Glasgow, a Victorian townhouse and a mews building, were non-residential property for Land and Buildings Transaction Tax (LBTT - the Scottish equivalent of Stamp Duty Land Tax (SDLT)) purposes. This case is of high relevance, as farmers need to understand the SDLT position on the "residential" or "non-residential" status of property as it can impact their ability to sell.