LBTT Updates

Information about changes and updates to Revenue Scotland LBTT Guidance and online portal (SETS). 

LBTT Updates

16 March 2016 - ADS Guidance published

We have published a downloadable PDF version of the guidance. Further 'how to' guidance will be published before 1 April 2016.

9 March 2016 - Additional Dwelling Supplement (ADS)

Stage 3 of the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill took place in the Scottish Parliament yesterday (March 8).  Following a debate, the Bill was passed unopposed.  Further details are available on the Scottish Parliament website.  Subject to Royal Assent, the policy will come into effect from 1 April.  Revenue Scotland officials are now finalising the guidance for the Additional Dwellings Supplement that we will publish next week, with the updated online return form available from the date of implementation.

4 March 2016 - Additional Dwelling Supplement

We have updated the FAQs relating to the Additional Dwelling Supplement. To view them click here.

19 February 2016 - Additional Dwelling Supplement

We have published a range of FAQs related to the Additional Dwelling Supplement. To view them click  here.

10 February 2016 - LBTT Roadshows

We will be hosting a series of Roadshow events throughout March. More information available here.

28 January 2016 - Draft Legislation Update

Information on new LBTT supplement published today. More information available here.

26 January 2016 - Change of bank account details

From 1 Feb we will be using a new bank account for all payments. Please see our 'how to pay' section for more information.

12 January 2016 - New Worked Examples for Leases

Six new worked examples for transitional leases were added to our LBTT guidance.

8 November 2015 - Open-ended Investment Companies (OEICs) relief and relief for alternative finance investment bonds

Pages on Open-ended Investment Companies (OEICs) relief and relief for alternative finance investment bonds were added to our LBTT guidance.

18 September 2015 - Planned Maintenance

The online portal (SETS) will be undergoing planned maintenance between 4pm Friday, 18 September and 9am Monday, 21 September and will be unavailable during this time.

3 July 2015 - Transaction Balances Resolved

The '0' transaction balances issue has been resolved and users will be able to see the correct transaction balances from tomorrow (4 July 2015). 

3 July 2015 - '0' Transaction Balances

We are aware that some portal users may notice that a ‘0’ balance is showing in the transactional balances column for returns already submitted despite not having made a payment.  We apologise for any concern this is causing, we are still able to process payments so please continue to use our ‘how to pay’ guidance to make payments.

We are investigating the cause of this issue and will provide an update once it has been resolved.

26 May 2015 - Update of SETS completed

An update of the Revenue Scotland online portal (SETS) took place over the weekend of 22 – 25 May.  This update has resolved the issue that Safari users were experiencing and also introduces Autosave functionality for users completing online returns (removing the need to manually click ‘save’ regularly) and also allows for attachments within the secure messaging feature.

LBTT users will also be interested to know that:

 - The relevant date now stays populated when the draft is changed

 - Agent details now pre-populate in the form

 - Chrome users can now download tax returns from the portal.

22 May 2015 - Planned Maintenance

The online portal (SETS) will be undergoing planned maintenance between 6pm Friday, 22 May and 9am Monday, 25 May.

12 May 2015 - Planned Maintenance

The online portal (SETS) will be undergoing planned maintenance from 7pm to 8pm on Tuesday 12 May.

28 April 2015 – Transaction Balances Issue - Resolved

Users should be aware that the transactions balances issue reported on the 17 April is now resolved. When full tax due has been paid, and cleared, the transaction balance will show as ‘0’.

17 April 2015 - Transaction Balances

We are aware that some portal users are noticing incorrect figures in the  transactional balances column for returns already submitted.  We apologise for any concern this is causing.  All of the underlying accounting is working properly so this is an error in the figure displayed rather than any problem with the transactions.

There is no need for users to contact us about balances but our Support Desk staff are happy to help if there is any other difficulty about payments.  We are investigating the cause of the incorrect transactional balance figures and will provide an update shortly.

Last updated