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.
Waste Fines Consultation Analysis
Following the close of the SLfT consultation on waste fines, we have now published an analysis of the responses and the new ‘waste fines’ section of legislative guidance. This new section of guidance will implement the conditions set out by The Scottish Landfill Tax (Qualifying Material) Order 2016, and will come into force from 1 October 2016.
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”
Interest rate change effects on Revenue Scotland
On 4 August 2016, the Bank of England announced a 0.25% decrease in the base interest rate. With effect from 10 August 2016, we have amended our rates accordingly. Please visit our penalties and interest pages for more information.
Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Annual report and Accounts 2024-25 - Summary Document
At A Glance (pre-audited figures)
- £962 million total tax revenue
- 99% Tax collection rate
- 0.93% Administrative cost of tax collection
- £3 million secured through compliance activity
- 76% user satisfaction with our service
- Top 10 in the Civil Service People Survey
- 98% of staff have completed 30 hours pro rata of learning and development
- 4.1% median gender pay gap at 31 March 2025
Key highlights from the Annual Report and Accounts
Events
We run training webinars throughout the year and work with partner organisations to help raise awareness of Scotland's devolved taxes. If you have any suggestions for webinar topics, you can email: info@revenue.scot.
Monthly Land and Buildings Transaction Tax (LBTT) statistics: August 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £50.8m in August 2025. This was 3% lower than in July 2025 (£52.2m) and 4% higher than in August 2025 (£48.8m). This was the third highest amount of residential LBTT for any single month (July 2025 being the highest).
Updates to ADS repayment process
Revenue Scotland will introduce important updates to the Additional Dwelling Supplement (ADS) repayment request process. These changes mean that taxpayers and agents will now need to gather and upload supporting evidence as part of their repayment request. The aim is to ensure all claims are properly evidenced and to provide a smoother submission process.
Important: These changes will take effect from 22 September 2025.