25 March 2020
On 19 March 2020, the Bank of England announced a 0.15% decrease in the base interest rate (now 0.10%). Revenue Scotland has amended its rates accordingly and these will take effect from Wednesday, 25 March 2020.
Updated information is available in guidance documents RSTP4002, RSTP4003 and RSTP4004.
In addition, Revenue Scotland has updated its LBTT Penalties and Interest Factsheet.