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”

Scottish Government consultation launched on a Highlands and Islands exemption for Air Departure Tax (ADT)

At the 2026-27 Scottish Budget on 13 January 2026, the Scottish Government confirmed it would launch a consultation at the end of January on a Highlands and Islands exemption for Air Departure Tax (ADT). In line with that commitment, the Scottish Government has today published the consultation Delivering Scotland’s Air Departure Tax.

Cross border transactions

This section of the guidance provides details on the application of the Scottish Aggregates Tax for aggregate that has been supplied by a business located elsewhere in the UK, i.e. England, Wales or Northern Ireland (rest of the UK) to a customer in Scotland. For ease ‘rest of the UK’ has been abbreviated to rUK, throughout this section)

HMRC has published guidance (HMRC cross border guidance) that provides details on the application of the UK Aggregates Levy for aggregate that has been supplied by a business located in Scotland to a customer based in the re UK . 

Aggregates Tax and Devolved Taxes Administration ( Scotland ) Act 2024 Part 2 - commencement

With effect from 19 January 2026 the following provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 are in force:  

(a)section 54 (refusal of repayment claim by Revenue Scotland where other tax not paid), 

(b)section 55 (penalties for failure to pay tax), 

(c)section 56 (regulation making power for communications from Revenue Scotland to taxpayers), 

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