Independent Auditor's Report
Independent auditor's report to the Auditor General for Scotland and the Scottish Parliament
Report on the audit of the financial statements
Opinion on financial statements
Accountability Report 2019-20
Corporate Governance Report
Statement of the Accountable Officer's Responsibilities
Annual Report and Accounts 2019/20 - Devolved Taxes Accounts
Foreword
Welcome to the Revenue Scotland Annual Report and Accounts for the Devolved Taxes for 2019-20. This is the fifth reporting year since the organisation began its operational activity in April 2015, and also the second reporting period of Revenue Scotland's 2018-21 corporate planning period.
Scottish Landfill Tax
Scottish Landfill Tax (SLfT) is paid on the disposal or unauthorised disposal of waste to landfill and is charged by weight.
Land and Buildings Transaction Tax
LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.
Guidance for devolved taxes
Find out information about Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), future devolved taxes, legislative and practical tax guidance.
Annual Summary of Trends in the Devolved Taxes 2019-20
Revenue Scotland has today published its ‘Annual Summary of Trends in the Devolved Taxes 2019-20’. This comprehensive report gives an insight into the performance trends of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) since tax operations began in April 2015.
Key points from the publication highlight that:
Revenue Scotland - Chair recruitment exercise
The recruitment exercise for the next Chair of Revenue Scotland has launched today (Monday 7 December). The appointment is for an initial 3 years, with the potential for reappointment to a total of no more than 8 years. A candidate information pack and instructions on how to apply is available on the Scottish Government Public Appointments website.
Revenue Scotland publishes Annual Reports and Accounts 2019-20
26 November 2020
Revenue Scotland has today (26 November) published its Annual Reports and Accounts 2019-20.