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.
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 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.
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”
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.
SLfT guidance on the conditions that must be met before a contribution is deemed as a qualifying contributions for the purposes of the SLCF.
Terminology used in SLfT and information on exemptions
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 has now been approved by the Scottish Parliament and came into effect on 1 April 2024. As a result, taxable disposals made or treated as made on or after 1 April 2024 will be subject to the following rates of SLfT:
We are delighted to present our Corporate Plan for 2024-27.
This Corporate Plan sets out our aspirations for the future, with a focus on four strategic outcomes which underpin our priorities for the next three years: Operational Excellence, Investing in our People, Working with Others and Expanding Horizons.
Since 2015, Revenue Scotland has been responsible for collecting over £6 billion from devolved taxes which have been used to help fund vital public services in Scotland. We have managed the devolved tax system in a highly efficient and effective way, with a digital-first mindset and a group of professionals who operate to the highest standards.
Despite the many challenges faced in Scotland in recent years, we have designed and delivered a service that costs under one penny for every pound of tax we collect. This is a great testament to the dedication of our team. Over the next three years, we want to ensure that operational efficiency, delivered by our committed staff, remains at the core of what we do.
We will continue to play our part in supporting the Scottish Government on tax policy and legislation matters. With the introduction of Scottish Aggregates Tax in 2026 and the potential of a Scottish Building Safety Levy, we will ensure we have the systems in place that will allow effective implementation within agreed timelines. Both taxes will allow further collaboration with local authorities and other stakeholders across Scotland, and this is likely to offer more opportunities to enhance services
for the benefit of the public.
We want to ensure Revenue Scotland is a transparent and accessible organisation and we are committed to providing clear guidance, offering enhanced support for those who require additional help as they interact with us. We will involve taxpayers in the design and testing of our approach, systems and website.
As we enhance our digital systems, we will embrace the opportunities that technology can deliver, ensuring robust security and data confidentiality, while delivering the efficiencies that will improve our services.
By investing in our culture and professional development, we have secured high satisfaction scores in our annual people survey. As an inclusive employer, we will continue to invest in our staff, offering rewarding careers for all and embracing diversity, where everyone can bring their best self to work.
We want to continue to build on this success and will enhance our digital and data capabilities alongside our tax expertise so that everyone at Revenue Scotland has the chance to enhance their skillsets for the future.
We will continue to deepen our relationships and learning from all our stakeholders and actively engage in Public Service Reform as a ‘sector connector’ across the Scottish Administration.
We move forward from a strong base where we have demonstrated resilience, innovation and consistency in the way we operate and as we reach out to help deliver high quality public services, we do so with confidence and a determination to be an exemplar public body.
Launch: Revenue Scotland established; first devolved tax returns received
Awards: Our Tax Administration Programme wins 3 awards for its success
Programme delivery: Additional Dwelling Supplement is successfully delivered
Devolved taxation: Scotland Act 2016 devolves competence for Scottish Aggregates Tax
Networking: Revenue Scotland establishes the British Isles Tax Authority Forum, bringing tax authorities together
Award: Revenue Scotland achieves Official Statistics status
Legislative change: Land and Buildings Transaction Tax, First-time Buyer Relief introduced
Transparency: Revenue Scotland publishes its Tax Compliance Strategy
Digital: Cyber Security Accreditation achieved
Digital: The Scottish Electronic Tax System 2 (SETS 2) for devolved taxes goes live
People: People Strategy launched, transforming our approach to organisational development
Legislative change: Temporary measures delivered to support taxpayers during the pandemic
Building capability: Launched Modular Scottish Tax Education Programme for staff, with innovative ways of learning
Operating model: Hybrid working pilot commences
Digital and equalities: Redesigned website achieves Digital First standards for accessibility
Tax milestone: £6 billion devolved taxes revenues collected since 2015
Operating model: Tailored hybrid working approach adopted as the Revenue Scotland operating model
Equalities and inclusion: Enhanced Support Policy launched for people who need support as they engage with us
Audit: Revenue Scotland receives ‘substantial assurance’ for a further year from Audit Scotland; all KPIs met
People: Revenue Scotland achieves outstanding People Survey results
Policy: Supporting Scottish Government with the introduction of a Scottish Aggregates Tax Bill
Legislative change: Delivered new measures for the Additional Dwelling Supplement
To efficiently and effectively collect and manage the devolved taxes which fund public services for the benefit of the people of Scotland.
To be:
• an exemplar in providing an excellent service to our taxpayers
• trusted by our partners to deliver innovative digital revenue services and support the development of policy
• a progressive public body, and
• an employer of choice.
Revenue Scotland staff were asked to think about words that resonated with them for their vision forthe future.
This is the collection of the words they shared, weighted by size according to the frequency of response, demonstrating their ambition for, and commitment to, the organisation.
Revenue Scotland has made great strides since it was established in 2015. We are a dynamic organisation, capable of being agile and flexible, willing to try new ideas and approaches.
We have assessed our strengths and areas where we need to develop, upcoming priorities in tax and new ways of working. This analysis has enabled us to set out in this Corporate Plan the priorities for improvement and change beyond what we already do which will make the most impact upon our organisation and the tax environment in Scotland.
To continue to build on our foundation of achievement, we will focus on four strategic outcomes as developmental areas, shaped from our past experiences, successes and aspirations for the future.
Our ambition is to be a digital and data driven organisation, with robust systems for both taxpayers and staff, to enable accurate and efficient collection of tax.
We aim to have an informed, highly skilled, and diverse staff and Board, able to perform to the best of their ability, delivering success for the organisation.
As Scotland’s Tax Authority, we aim to establish new connections with others working in new and existing national and local taxes in Scotland and beyond. As a public body, committed to transparency, we will support the Public Service Reform agenda and share our experience of efficiently and effectively delivering public services.
Collaborating with our partners and stakeholders, we aim to actively support the development of policy and legislation for new and existing national and local taxes.
We have a level of agility to make ongoing improvements at a fast pace, and with creativity. Over the next three years we will continue our work to become exemplary by improving our digital systems and support to taxpayers, better utilising the data we collect, and streamlining our processes.
Our ambition is to be a digital and data driven organisation, with robust systems for both taxpayers and staff, to enable accurate and efficient collection of tax.
We will achieve this outcome by:
Our staff are at the heart of our ambitions to be an exemplar organisation. We have worked hard to ensure that we are a welcoming, inclusive employer of choice, with a culture of openness, collaboration, integrity, and learning. Our ambitions do not stop there; we intend to be known for being an excellent organisation to work in, attracting and retaining talented employees.
We aim to have an informed, highly skilled, and diverse staff and Board, able to perform to the best of their ability, delivering success for the organisation.
We will achieve this outcome by:
We already work closely with our stakeholders and partners on policy and legislation for devolved taxes and participate in shared
learning. Building on our experience, we will work across other areas of taxation in Scotland and beyond, to share learning and
develop new ideas. We will actively engage in Public Service Reform work to learn from others and share learning by providing case studies of our activities.
As Scotland’s tax authority, we aim to establish new connections with others working in new and existing national and local taxes in Scotland and beyond.
As a public body, committed to transparency, we will support the Public Service Reform agenda and share our experience of efficiently and effectively delivering public services.
We will achieve this outcome by:
We will work in partnership with the Scottish Government to develop new devolved taxes - Scottish Aggregates Tax (SAT) and the proposed Scottish Building Safety Levy (SBSL) - and on proposals to review and amend the legislation for the existing devolved taxes in the light of operational experience. Aligning with existing partnership principles, we will bring people together and offer support on policy and legislation in other areas of taxation in Scotland, including local taxes.
Collaborating with our partners and stakeholders, we aim to actively support the development of policy and legislation for new and existing national and local taxes.
We will achieve this outcome by:
Working in Partnership with Scottish Government
Developing and delivering new devolved taxes - We will support the development of SAT and the proposed SBSL. Our delivery programmes will ensure readiness for their introduction.
Reviewing devolved taxes legislation - We will work with Scottish Government to review legislation for existing taxes in light of operational experience.
| Strategic Outcomes | Success measures |
|---|---|
| Operational Excellence |
|
| Investing in our People |
|
| Working with Others |
|
| Expanding Horizons |
|
The Scottish Government’s National Performance Framework is for all of Scotland. It supports a shared way of working and asks everyone to work together to help to improve the lives of the people of Scotland.
The revenues we collect are used to fund public services in Scotland and support the delivery of the National Outcomes.
Our key purpose is to collect and manage devolved taxes in support of a fiscally sustainable Scotland.
Our collection and management of Scottish Landfill Tax supports environmental objectives in relation to waste disposal.
Revenue Scotland also recognises the National Outcomes as a public body and as an employer.
The National Performance Framework is currently under review, after which Revenue Scotland will look to adapt to any relevant changes.
The financial plan sets out estimates of the costs to meet the aspirations set out in this Corporate Plan.
The Revenue Scotland budget is set annually. The financial projections associated with this Corporate Plan therefore, are estimates which are subject to change.
The budget estimates include programme and capital costs associated with the introduction of Scottish Aggregates Tax and indicative costs for the proposed Scottish Building Safety Levy.
| Revenue Expenditure | Costs (£000 | ||
|---|---|---|---|
| 2024-25 Budget | 2025-26 Estimate | 2026-27 Estimate | |
| Staff costs | 7,193 | 7,699 | 8,135 |
| Non Staff costs | 1,667 | 1,755 | 1,821 |
| Total | 8,860 | 9,454 | 9,956 |
| Amortisation/Depreciation (Non Cash) | 640 | 760 | 1,018 |
| Total | 9,500 | 10,214 | 10,974 |
| Capital Expenditure | 1,500 | 2,200 | 600 |
|---|