Notes to the Accounts
Statement of accounting policies
Basis of accounting
Financial Statements - Statement of revenue and expenditure
Statement of Revenue and Expenditure for the Year Ended 31 March 2022
| 2021-22 £000 | 2020-21 £000 | ||
|---|---|---|---|
| Revenue | |||
| Taxes | |||
| Land and Buildings Transaction tax | 2.1 | ||
Independent auditor’s report
Reporting on the audit of the financial statements
Opinion on financial statements
Accountability Report Corporate Governance Report
Statement of the Accountable Officer’s responsibilities
Lease transactions technical guidance
The lease transactions technical guidance is intended to supplement the lease transactions general guidance.
Contents
LBTT6001 - Introduction to leases
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.