Revenue Scotland is responsible for the management and collection of the devolved Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
This is Revenue Scotland’s fifth annual statistics publication summarising trends in the devolved taxes. The publication generally covers the period from 1 April 2015 to 31 March 2022. In some cases, for brevity, data is only presented for the latest five years. Older data for most figures and tables can be found in our previous annual publications.
Revenue Scotland also publishes monthly official statistics on LBTT and quarterly official statistics on SLfT. More up-to-date high-level statistics are available from these two publications, but they do not contain some of the more detailed data found in this publication. Both publications can be found on the Revenue Scotland website and the open data is found on statistics.gov.scot.
The purpose of this annual publication is to summarise and provide further commentary on Revenue Scotland’s official statistics. It also provides information that is not available in the monthly and quarterly official statistics publications, for example:
- Sub-Scotland estimates of LBTT declared due and the number of LBTT returns received.
- Estimates of LBTT revenue forgone to reliefs and the number of LBTT returns received with LBTT revenue forgone to reliefs.
- Taxable (SLfT) disposals by European Waste Catalogue (EWC) code.
The LBTT data presented in this publication comes from LBTT returns, and are based on the date the return was received by Revenue Scotland (the submitted date). Appendix A explains how data on this basis relates to data on an effective date (date of transaction) basis.
Appendix B explains how Revenue Scotland’s Official Statistics publications relate to its Annual Report and Financial Statements, and the differences in how the sets of figures are compiled.
This publication is an Official Statistics publication for Scotland. Official and National Statistics are produced to high professional standards set out in the Code of Practice for Official Statistics by professionally independent statisticians. Both undergo regular quality assurance reviews to ensure that they meet customer needs and are produced free from any political interference.
For any further information please contact us at firstname.lastname@example.org
This publication is Crown Copyright and is released under the Open Government Licence. You are free to reuse this information provided the source is acknowledged.