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.
Waste Fines Consultation Analysis
Following the close of the SLfT consultation on waste fines, we have now published an analysis of the responses and the new ‘waste fines’ section of legislative guidance. This new section of guidance will implement the conditions set out by The Scottish Landfill Tax (Qualifying Material) Order 2016, and will come into force from 1 October 2016.
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”
Interest rate change effects on Revenue Scotland
On 4 August 2016, the Bank of England announced a 0.25% decrease in the base interest rate. With effect from 10 August 2016, we have amended our rates accordingly. Please visit our penalties and interest pages for more information.
Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Scottish Landfill Communities Fund (SLCF) to close new contributions from 1 April 2026.
The Scottish Government has today announced that it will introduce legislation before the Scottish Parliament to close The Scottish Landfill Communities Fund (SLCF) to new contributions from 1 April 2026.
Following public consultation on the future of the fund in 2025, and as a consequence of declining Scottish Landfill Tax revenues, the Scottish Government considers the fund is no longer sustainable in its current form.
Scottish Government to introduce Air Departure Tax from April 2027
As part of the 2026-27 Scottish Budget, the date for the implementation of Air Departure Tax has been announced as 1 April 2027. Air Departure Tax (ADT) is a wholly devolved tax that replaces the Air Passenger Duty (APD) in Scotland.
Revenue Scotland will continue to work closely with the Scottish Government in advance of implementation. Revenue Scotland will be engaging with stakeholders and taxpayers throughout the run up to the introduction of the tax.
The Air Departure Tax (Scotland) Act 2017 is already in force.
Scottish Aggregates Tax (SAT)
Scottish Aggregates Tax will be the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.
The Scottish Government published the Scottish Aggregates Tax Bill on 15 November 2023. We continue to work closely with government, partners and stakeholders to ensure a safe, secure transition to the new tax.