L

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