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.
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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).
Revenue Scotland Chief Executive wins CEO of the Year at Scottish Women's Awards
Revenue Scotland’s Chief Executive, Elaine Lorimer, has won ‘CEO of the Year’ at the Scottish Women’s Awards 2019 held in Glasgow on 28 August 2019.
Ms Lorimer, who has led the Scottish tax authority for three years, has 20 years of experience working at senior management and board level in the civil service in London and local government in Scotland. She is also a qualified lawyer and public finance accountant and previously served as the Chief Executive of the Law Commission of England and Wales, a statutory body charged with promoting law reform.
Two New Members Appointed to Revenue Scotland Board
Two new Members have been appointed to the Board of Scotland's tax authority, Revenue Scotland.
The appointment of Jean Lindsay, a former Director of Human Resources at the Forestry Commission, and Martin McEwen, currently the Head of Tax at SSE Plc, have been confirmed by Minister for Public Finance and the Digital Economy, Kate Forbes.
They join Revenue Scotland's existing Board Members Dr Keith Nicholson (Chair), Jane Ryder, John Whiting, Ian Tait and Lynn Bradley.
Compliance and Dispute Resolution
At the heart of Revenue Scotland's core function to collect and manage the devolved taxes is a responsibility for protecting the revenue against tax fraud and tax avoidance.
Revenue Scotland wants to make it as easy and convenient as possible for taxpayers to understand and comply with their duties and identify and address risks that might make it difficult to comply with those duties.
Land and Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015.
LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.
Revenue Scotland administers LBTT with support from Registers of Scotland (RoS).
A progressive tax
Revenue Scotland Announces Board Member Vacancies
Revenue Scotland has today (7 March 2019) launched a recruitment campaign to appoint two new Board members.
The roles, advertised through Public Appointments Scotland, are seeking new Board recruits to join the existing five-strong Board in challenging but rewarding roles supporting the tax authority as its responsibilities and remit continue to grow.
Revenue Scotland changes email address
Revenue Scotland is changing its email address to ensure it continues to meet the security requirements of the government’s digital services network.
What does this mean?
From Monday 4th March, the @revenuescotland.gsi.gov.uk suffix will be replaced with @revenue.scot. This means that you will need to update all Revenue Scotland contacts in your email address book. For example, joe.bloggs@revenuescotland.gsi.gov.uk will need to be changed to joe.bloggs@revenue.scot.
Revenue Scotland publishes British Sign Language Plan
Revenue Scotland has today (Wednesday 30 January 2019) published its British Sign Language (BSL) Plan for 2018-24 outlining how the organisation will improve accessibility of its services for D/deaf and Deafblind BSL taxpayers.
The plan, which was developed following consultation with BSL users and stakeholders late last year, aims to ensure that D/deaf and Deafblind BSL users can access and understand taxpayer services and information about the devolved taxes that revenue Scotland collects.