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”

Scottish Landfill Tax (SLfT) statistics: Q4 2025/26, January - March 2026 and annual trends

Key points

Annual statistics

  • In 2025/26 net Scottish Landfill Tax (SLfT) declared due was £56.0 million, a 0.2% increase on the previous year. The long-term decrease in net SLfT, excepting the increase in 2021/22, is mainly due to standard rate disposal tonnages decreasing faster than the standard rate of tax has increased. The slight increase in net SLfT compared with 2024/25 is due to the standard rate per tonne increasing  from £103.70 to £126.15 in April 2025.
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