Revenue Scotland revises view on Partial Charities Relief

Revenue Scotland has revised its view on the application of Schedule 13 of the Land and Buildings Transaction Tax (Scotland) Act 2013 (‘LBTTA’) to cases where a charity is one of a number of buyers who are or will become common owners.  We now accept that Charities relief from LBTT may be claimed for the charity’s (or charities’) pro indiviso share(s) of the relevant land transaction.

Revenue Scotland publishes its first annual report

Revenue Scotland has collected £572m in its first full year of operation.

Scotland’s devolved tax authority, which is responsible for the administration and collection of Land and Building Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT), revealed the total revenue raised when it published its 2015-2016 annual report and financial statements today. The revenue collected is transferred to the Scottish Consolidated Fund to support the delivery of public services in Scotland.

Reminder of agent reponsibilities for LBTT Arrangements Satisfactory

Revenue Scotland would like to remind agents of their responsibilities in respect to Arrangements Satisfactory for LBTT. Transactions for residential properties with a chargeable consideration of £40,000 and over will require an LBTT return to be made, even if no tax is due.  Full details on which land transactions are notifiable for LBTT purposes and which are not can be found at LBTT4003

Monthly LBTT Statistics


A total self reported tax liability of £80.3m was declared by taxpayers in July 2022, £9.7m more than June 2022, and £4.5m more than July 2021.

In comparison to the previous month, residential liabilities increased by £10.6m and non-residential liabilities decreased by £1.0m.

A total of 10,660 notifiable land and building transactions were reported in July 2022, which is 740 more than June 2022, and 1,660 fewer than July 2021.

Quarterly SLfT Statistics


£26.7 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, January to March 2022 (Q4, 2021/22). The total tonnage of standard taxable waste was 296,200 in the latest quarter.

Total SLfT declared due, and tonnes of taxable waste reported, are lower than they were when SLfT was introduced in 2015. Compared to the same quarter in 2016, the total SLfT declared due has decreased by 27%, disposals of standard rate waste have decreased by 37%, and disposals of lower rate waste have decreased by 59%. Much of the decrease in revenue and tonnes of waste occurred between 2018/19 and 2019/20, and have fluctuated in the last two years which have been affected by the COVID-19 pandemic. Revenue has decreased less than the tonnage of taxable waste predominantly because the standard rate of tax has increased by 2-3 per cent each year.

Typically, more taxable waste is declared for April to September (Q1 and Q2) each year than for October to March (Q3 and Q4). 2020 broke this pattern: April to June 2020 (Q1 2020/21) saw unusually low taxable disposals (40 per cent less SLfT declared due than the same quarter of the previous year), during the first UK-wide lockdown of the COVID-19 pandemic. Similar patterns were seen for other parts of the UK. From July to December 2020 onwards (Q2 and Q3 2020/21), SLfT declared due returned to a slightly higher level than the same quarters of 2019/20.  It is difficult to separate out the impact of the COVID-19 pandemic on SLfT from the underlying trend, but the large drop in revenue in Q1 2020/21, and subsequent recovery in later quarters, is likely to have been strongly affected by COVID-19 restrictions. 
27 operators provided returns for the latest quarter, covering 47 sites.


Note - to make the information in this publication more accessible to users, charts and additional commentary have been added, as well as some formatting changes (for example, to support the use of assistive technology such as screen reader software). If you have any comments regarding these changes or the overall publication, please contact us at: 

Subscribe to