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- land and buildings transaction tax
- land and property
- landfill
- landlord registration
- laundry
- LBTT
- LEADER programme
- learning disabilities - day care for adults
- leisure facilities
- licences, permits and permissions
- licensing registers
- liquor licences
- listed buildings
- litter
- local access forum
- local development plan
- locality plans
- Lord-Lieutenant of Angus
- lottery (small society)