We have measured the Raman spectrum of ammonia borane at low temperature (T = 15 K) and across the orthorhombic-to-tetragonal phase transition at T = 225 K. A comprehensive study of the low frequency lattice modes using Raman spectroscopy has been carried out. Data analysis has been complemented by a density functional theory calculation of which the results have been used for a detailed assignment of the Raman active modes. The analysis of the spectroscopic measurements taken across the phase transition seems to be consistent with the increasing orientational disorder of the molecular components and seems to be compatible with the equalization of the a and b lattice constants characteristic of the tetragonal phase.