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

Quarterly SLfT Statistics


£23.6 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, April to June 2023 (Q1, 2023/24). The total tonnage of standard taxable waste was 240,000 in the latest quarter.

Total SLfT declared due and tonnes of standard taxable waste reported in Q1 of 2023/24 were the second lowest of any quarter, higher only than Q1 2020/21, which was likely to have been strongly affected by COVID-19 restrictions. However, the tonnes of lower rate taxable waste remained around the quarterly average, and relatively high compared to tonnes of standard rate taxable waste.
27 operators provided returns for the latest quarter, covering 47 sites.


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Revenue Scotland responds to Programme for Government

In his Programme for Government statement on 5 September, the First Minister Humza Yousaf, announced that the Scottish Government is pursuing the devolution of powers to introduce an Building Safety Levy in Scotland.

The levy will be payable by those operating in the residential property development sector. The exact scope and structure of the levy in Scotland will be designed by the Scottish Government in due course.

Monthly LBTT Statistics


  • A total self-reported tax liability of £83.9m was declared by taxpayers in August 2023. This is up 10% on last month.
  • The tax liability, excluding ADS, declared in August 2023 was £62.4m. This is £5.7m more than July 2023, and £2m less than August 2022.
  • In comparison to the previous month, residential liabilities, excluding ADS, increased by £1.6m and non-residential liabilities, excluding ADS, increased by £4m.
  • A total of 10,280 notifiable land and building transactions were reported in August 2023, which is 10 fewer than July 2023, and 1,510 fewer than August 2022.
  • 8,950 residential LBTT returns were submitted in August 2023, which is the second lowest number for the month of August. The lowest ever August figure (6,460) was recorded in 2020, which was affected by the COVID 19 pandemic.
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