Acts

There are five Acts of the Scottish Parliament that provide the legal basis for the devolved taxes.

Acts

There are two tax specific Acts of the Scottish Parliament:

The Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013)

Landfill Tax (Scotland) Act 2014 (LT(S)A 2014)

The Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 amended the 2013 Act, providing for an Additional Dwelling Supplement of LBTT on purchases of additional residential properties in Scotland (such as buy-to-let properties and second homes) of £40,000 or more.

In addition, the Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014) received Royal Assent in September 2014.

This legislation has 3 main purposes:

  • it establishes Revenue Scotland as the tax authority responsible for the collection and management of the devolved taxes
  • it sets out the statutory framework within which Revenue Scotland will operate, including: its constitution; its relationship with the taxpayer; investigatory and enforcement powers; and a new distinctively Scottish approach to combatting tax avoidance
  • it provides a clear and robust tax management framework which could readily be adapted in the event of the Scottish Parliament being granted more tax powers.
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