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 LBTT Statistics

Key points

  • A total of £72.6m LBTT was declared by taxpayers in June 2024. This is 6% (£4.4m) lower than May 2024.
  • Residential LBTT, excluding ADS, was £38.8m in June 2024. This is the third-highest figure for any month of June, behind June 2021 (£40.0m) and June 2023 (£39.8m). This is also up 2% (£0.7m) from May 2024 (£38.1m).
  • Non-Residential LBTT, excluding ADS, was £14.5m in June 2024, down 22% (£4.0m) from June 2023. This is also a 20% (£3.6m) decrease from May 2024.
  • 8,670 residential LBTT returns were submitted in June 2024. This is 1% (110) lower than June 2023 and the third-lowest number of residential transactions recorded for any month of June.
  • £19.3m Additional Dwelling Supplement was declared due in June 2024. This figure will be gradually revised down in future publications, likely by at least 20%, as taxpayers reclaim ADS after disposing of their additional dwelling. 

Quarterly SLfT Statistics


£12.0 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, January to March 2024 (Q4, 2023/24). The total tonnage of standard taxable waste was 121,200 in the latest quarter.

Total SLfT declared due in Q4 of 2023/24 was the lowest of any quarter, continuing the recent trend. It was 15% lower than last quarter.

Tonnes of standard taxable waste reported this quarter were also the lowest for any quarter, and 14% lower than the previous low in last quarter.

Total tonnes of lower rate waste were the lowest since Q4 2021/22, and 2% lower than last quarter.

26 operators provided returns for the latest quarter, covering 46 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered.

Scottish Landfill Tax declared payable by quarter
Scottish Landfill Tax - Tonnes of taxable waste declared by quarter


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Designation of the Forth Green Freeport tax sites

On 22 May 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Forth Green Freeport.

These regulations will come into effect on 12 June 2024. 

 The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 ( can be viewed on 

The designated tax sites for the Forth Green Freeport are:

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