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
Land and Buildings Transaction Tax (LBTT) monthly statistics: June 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.2m in June 2026. This was 17% higher than in May 2026 (£40.2m) and 4% higher than in June 2025 (£45.4m).
- Non-residential LBTT, excluding ADS, was £14.5m in June 2026. This was 27% higher than May 2026 (£11.4m) and 19% lower than June 2025 (£17.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Jean Lindsay steps down from the Revenue Scotland Board
We would like to send our heartfelt thanks and best wishes to Jean Lindsay, who steps down from the Revenue Scotland Board after seven years on 30 June 2026.
Jean attended her final board meeting on 13 May 2026, where she was presented with a cake for her years of service.
Aidan O’Carroll, Chair of the Revenue Scotland Board, said:
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: May 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £40.2m in May 2026. This was 9% higher than in April 2026 (£37.0m) and 10% higher than in May 2025 (£36.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in May 2026. This was 34% lower than April 2026 (£17.4m) and 28% lower than May 2025 (£15.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
ADS Reliefs: contents
| Reference | Details |
|---|---|
| LBTT10062 | Relief from ADS for joint buyers replacing a main residence (single owner disposal) |
| LBTT10062 |