Revenue Scotland, as an open and transparent organisation, is committed to making much of our data available, including revenue statistics and Key Performance Indicators (KPIs) on our performance as an organisation.
The data we release publicly are guided by the following principles:
- Protection of taxpayer information
- Transparency and accuracy
- Impartiality and objectivity
- Co-ordination and consistency
More details about how we apply these principles to our work can be found in our Information Charter and Privacy Notice.
Land and Building Transaction Tax (LBTT)
Land and Buildings Transactions Tax (LBTT) came into effect on 1 April 2015. It is a replacement for the UK Stamp Duty and Land Tax (SDLT) which ceased to apply in Scotland on the same date. Land and Buildings Transactions Tax is administered by Revenue Scotland with support from Registers of Scotland.
LBTT is a charge on land transactions in Scotland. Land transactions must be notified to Revenue Scotland unless the chargeable consideration is less than £40,000 or the transaction is otherwise exempt (such as acquisitions by The Crown or transactions in connection with a court order relating to divorce or dissolution of civil partnership). A full list of exempt transactions can be found in the LBTT guidance.
Residential property transactions follow a fairly regular seasonal pattern, whereby there is higher number of sales in the spring and summer and relatively few in the winter, particularly January and February. Consequently we expect notifications and revenue from LBTT to follow a similar pattern. Seasonality is not adjusted for in this publication.
The current rates for LBTT are set by Scottish Government and approved by Scottish Parliament.
Notifications to Revenue Scotland are made via the Land and Buildings Tax Transaction return. An LBTT return must be submitted and arrangements made for payment of the LBTT due to Revenue Scotland before the Keeper of the Registers of Scotland can proceed with registration of title. The LBTT return includes a range of information about the transaction, tax liabilities and reliefs claimed. The information presented below comes from LBTT returns and associated payments.
Amendments and corrections can be made to LBTT returns up to 1 year following the original return date. This may lead to revisions in the data published in this report.
The vast majority of LBTT returns are submitted online via the Revenue Scotland website by agents acting on behalf of taxpayers.
Monthly Data Releases
Aggregated figures on Land and Building Transaction Tax are published monthly, in the third week of the month. Data are available as Excel spreadsheets, formatted for viewing, or csv files designed for data re-use.
All figures are rounded to the nearest 10 transactions or the nearest £100,000, as appropriate.
All figures are based upon the date the LBTT return was received, not the date of completion of the transaction.
To accommodate arrangements allowing for up to five business days to complete payment on a return, figures include all payments received up until the fifth working day of the following month which relate to a return received in the preceding month. It will not be possible to reconcile these figures directly with accounting figures released by Revenue Scotland as these will have a different reporting methodology.
Next publication: end of January 2017
If you require a CSV version of the statistics, please email email@example.com
Published by the Registers of Scotland at the end of the month after the quarter finishes. The reports provides volume of sales, mean price of sales, and total sum of value of sales, for residential properties by Local Authority area and house type.
Published by HM Revenue and Customs, presents monthly estimates of the number of residential and non-residential property transactions in the UK and its constituent countries. The figures are based on HMRC’s Stamp Duty Land Tax (SDLT) database and data drawn from Revenue Scotland figures. Provides counts and seasonally adjusted counts per month and per country within the UK.
As above but annual, broken down by Government Office Region and value of transaction. Published by HMRC on the last working day of June.
One table publication produced quarterly with breakdown of whether transactions were liable for tax or not. Numbers of transactions only, not value.
Scottish Landfill Tax (SLfT)
Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether or not to an authorised landfill site. The taxation of disposals to unauthorised sites (that is illegal dumping) is a key difference between SLfT and UK Landfill tax.
SLfT applies to all taxable disposals made in Scotland on or after 01 April 2015. A disposal is taxable if it is a disposal of material as waste, is made by way of landfill at a landfill site.
SLfT also applies to the prescribed landfill activities relating to the use of material on site that are listed in the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.
For more information about SLfT, please see the relevant sections on our website.
Notifications to Revenue Scotland are made via the Scottish Landfill Tax Transaction return. An SLfT return must be submitted and arrangements made for payment of the SLfT due to Revenue Scotland by 44 days after the end of the quarter. The SLfT return includes a range of information about the tax liabilities and credits claimed, along with supplementary information on the type and amount of waste disposed of in the quarter. The information presented below comes from SLfT returns and associated payments.
Amendments and corrections can be made to SLfT returns up to 1 year following the original return date. This may lead to revisions in the data published in this report.
The vast majority of SLfT returns are submitted online via the Revenue Scotland portal.
Monthly Data Releases
Aggregated figures on Scottish Landfill Tax are published quarterly in arrears, in the second month of the following quarter. Data are available as Excel spreadsheets, formatted for viewing and available below, or csv files designed for data re-use.
Landfill Operators must submit a return covering the previous quarter by the 44th day after the end of the quarter. Data cover all returns received to date, by quarter to which they relate.
Financial data are rounded to the nearest £100,000. Tonnages are rounded to the nearest 100 tons.
If you require a .CSV version of the statistics, please email firstname.lastname@example.org .
Published by HMRC. The Landfill tax Bulletin provides details of waste disposed of to landfill in the UK (excluding Scotland from April 2015 onwards). Contains data on total amounts disposed of by declaration date as well as tax declared due and contributions to bodies concerned with the environment.
Data collected and published by the Scottish Environment Protection Agency, covering a number of different aspects of waste.