22 December 2021
On 16 December 2021, the Bank of England announced a 0.15% increase in the base interest rate (now 0.25%). Revenue Scotland has amended its rates accordingly and these will take effect from Wednesday 22 December 2021.
Further information is available in guidance documents RSTP4002, RSTP4003 and RSTP4004.
In addition, Revenue Scotland has updated its LBTT Penalties and Interest Factsheet.