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 Land and Buildings Transaction Tax (LBTT) statistics: July 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in July 2025. This was 15% higher than in June 2025 (£45.5m) and 1% higher than in July 2024 (£52.0m). This was the highest ever amount of residential LBTT for a single month (July 2024 being second highest).
  • Non-residential LBTT, excluding ADS, was £30.7m in July 2025. This was 72% higher than June 2025 (£17.9m) and 57% higher than July 2024 (£19.6m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

Johanna Boyd to join Revenue Scotland as our new CEO later this year

Revenue Scotland is pleased to announce that Johanna Boyd will be joining Revenue Scotland as our new CEO later this year.

Currently the CEO of Planning Aid Scotland, Johanna brings a wealth of experience as a dual-qualified (non-practising) English barrister and Scottish solicitor, along with a proven track record in executive leadership.  

Her experience includes leading high-performing organisations, driving innovation, and providing strategic direction.

Annual Land and Buildings Transaction Tax Statistics 2024 - 25 - Summary

Introduction

This publication covers annual statistics for Land and Buildings Transaction Tax (LBTT), going back to 2015/16. It includes information on tax declared due, numbers of tax returns, revenue foregone to reliefs, and data by local authority. Monthly LBTT statistics are also published on the Revenue Scotland website: Land and Buildings Transaction Tax Statistics | Revenue Scotland

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