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
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.
Revenue Scotland is responsible for managing and collecting devolved taxes, the Scottish Government is responsible for setting tax policy.
If you have any concerns about the policy or legislation in place, you may wish to write to your MSP or the Scottish Government.
Please note that the Scottish Government cannot consider appeals in relation to individual tax cases or amend the rules on the application of the legislation on an ad-hoc basis.
Contents
Introduction
The Additional Dwelling Supplement (ADS)
Check if you need to pay the Additional Dwelling Supplement (ADS) when you buy a residential property in Scotland.
Equalities Mainstreaming Progress Report 2020 - 2022
Foreword
Welcome to Revenue Scotland’s Equality Mainstreaming Progress Report 2022.
In March 2020, Revenue Scotland published a four year Equalities Mainstreaming Report (our 2020 Report) summarising our commitment to equalities and our approach to achieving our equalities outcomes over the period 2020-24.
At the time of that Report, we couldn’t have known the effects that the COVID-19 pandemic would have on individuals and organisations across the globe. Our service users, services and staff have been affected too.
New Scottish Landfill Tax Rates 2022-23
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 has now been approved by the Scottish Parliament and came into effect on 1 April 2022. As a result, taxable disposals made or treated as made on or after 1 April 2022 will be subject to the following rates of SLfT:
Register for SETS and manage user accounts
Find out how to register, add user accounts and submit tax returns online, if you're an agent, solicitor or organisation:
Appendix B
Comparison of Published Statistics with Revenue Scotland’s Annual Report and Financial Statements
The purpose of this appendix is to explain how Revenue Scotland’s monthly LBTT statistics, quarterly SLfT statistics and annual statistics (this publication) relate to the revenue figures that appear in the Devolved Taxes Account in Revenue Scotland’s Annual Report and Financial Statements (referred to in this annex as the ‘Annual Report’), as the figures are produced on a different basis.
Appendix A
Date of submission versus effective date
The purpose of this appendix is to explain the basis on which Revenue Scotland’s LBTT statistics are produced, and to demonstrate that data based on the date of submission is similar in value and trend to data on an effective date18 basis, except at the ends of time series and near policy changes.
Scottish Landfill Tax (SLfT)
Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether or not to an authorised landfill site. SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015.
SLfT also applies to the prescribed landfill activities relating to the use of material on site that are listed in the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.
http://www.legislation.gov.uk/ssi/2014/367/made
For more information about SLfT, please see the relevant sections on our website.
Land and Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) came into effect on 1 April 2015. It is a replacement for the UK Stamp Duty and Land Tax (SDLT) which ceased to apply in Scotland on the same date. LBTT is administered by Revenue Scotland.