COVID-19

17 March 2020

Revenue Scotland continues to closely monitor the developing COVID-19 situation. At present our operating hours remain as normal.

Further updates regarding any changes to this will be provided through the Revenue Scotland website and Twitter.

Minister for Public Finance & Digital Economy announces Scottish Budget 2020-21

The Minister for Public Finance and the Digital Economy, Kate Forbes MSP, has proposed changes to LBTT rates and bands for lease transactions. The changes, announced in her Budget statement to Parliament today (6 February 2020), will take effect from 7 February 2020.

The proposals introduce a new rate of 2% payable where the net present value (NPV) of the rent payable under the lease is above £2 million.  The revised rates and bands are:

Revenue Scotland annual stats summary shows Scottish capital accounts for majority of residential LBTT declared due

24 January 2020

The City of Edinburgh has accounted for between 30 and 33 percent of residential Land and Buildings Transaction Tax (LBTT) excluding Additional Dwelling Supplement (ADS) declared due in Scotland every year since collection of the fully devolved tax began.

Since April 2015, the Scottish capital has seen LBTT (excluding ADS) declared due from residential sales at more than three times that of other local authorities, with no other region accounting for more than 9 percent in any one year.

Annual Report Shows More Than £2.5bn in LBTT and SLfT Revenue Over Four Years

2 October 2019

Scotland’s tax authority raised revenue of £706m in Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) in 2018-19, bringing the total since 2015 to over £2.5bn.

And Revenue Scotland’s continued focus on compliance raised an additional £1.03m over the 12-month reporting period.

The figures were revealed in the tax authority’s 2018-19 Annual Report and Accounts which were published today (Wednesday 2 October).

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