LBTT will usually be paid by the solicitor on behalf of the buyer, as part of the administrative process to complete the conveyancing transaction, although final responsibility lies with the buyer.
Proposals for rates and bands were announced by the Cabinet Secretary for Finance, Employment and Sustainable Growth on 9 October 2014, as part of the annual Draft Budget process and tax calculators are available to help taxpayers and agents determine the amount of LBTT due [REF].