Revenue Scotland publishes Annual Reports and Accounts 2021-22
10 November 2022
Revenue Scotland has today (10 November) published its Annual Reports and Accounts 2021-22.
Annual Reports and Accounts 2021-22 - Resource Accounts
Statement from the Chair
I am delighted to present this Annual Report, covering the first full financial year since my appointment as Chair of Revenue Scotland in August 2021.
Annual Report and Accounts 2021-22 - Devolved Taxes Accounts
Foreword
Welcome to the Revenue Scotland Annual Report and Accounts for the Devolved Taxes for 2021-22.
This is the seventh reporting year since the organisation began its operational activity in April 2015, and also the first reporting period of Revenue Scotland’s 2021-24 corporate planning period.
Multiple dwellings relief technical guidance
LBTT3015 - Multiple dwellings relief (MDR)
Contents
Scottish Aggregates Levy consultation launched
A Scottish Government consultation has begun to inform future legislation on a replacement for the UK Aggregates Levy; collection and management of the devolved tax will be administered by Revenue Scotland.
The levy is payable when newly quarried products like sand or rock are used for commercial purposes including housebuilding, infrastructure and landscaping.
Revenue Scotland response to UK fiscal announcement
Further to the UK Chancellor’s fiscal statement of today, 23 September 2022, the Scottish Government will be considering the announcement carefully.
On Land and Buildings Transaction Tax and on Scottish income tax bands, the Scottish Government will set out its plans as part of the normal budget process.
A statement by the Deputy First Minister is available on the Scottish Government website.
Revenue Scotland has moved over to a new contact management system to manage calls at our support desk.
On Wednesday 21 September 2022 Revenue Scotland moved over to a new contact management system to manage calls at our support desk. This new system will enable us to triage and manage contacts more efficiently. The telephone number and operating hours remain unchanged.
Revenue Scotland Support Desk: 03000 200 310
Operating hours are: Monday – Friday, 10:00 – 12:00 and 14:00 – 16:00.
Callers will be presented with 3 options:
Residential/Non-Residential technical guidance
The Residential / Non-Residential technical guidance is intended to supplement the general guidance.
The general guidance for Residential can be found here
The general guidance for Non-Residential can be found here
Legislation
Public appointment: Members reappointed to Revenue Scotland
The Minister for Public Finance, Planning and Community Wealth, Tom Arthur, today announced the reappointment of Jean Lindsay and Martin McEwen as members of Revenue Scotland’s Board.
The Additional Dwelling Supplement (ADS) technical guidance
The ADS technical guidance is intended to supplement the ADS general guidance. It addresses specific circumstances and transactions to which the ADS may be payable and when a repayment may be due.