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.
Guidance updated to reflect Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018
Revenue Scotland has updated its guidance to reflect the changes resulting from the Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018 which was approved by the Scottish Parliament on 23 January 2019.
The changes implemented by the Order, which take effect from today (25 January 2019), are :
Scottish Parliament approves Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018
24 January 2019
The Scottish Parliament has approved the Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018.
Revenue Scotland Publishes First Annual Statistics Publication
Revenue Scotland has today ( Friday 18 January) published a statistical breakdown of residential Land and Buildings Transaction Tax (LBTT) by local authority area for the first time since the organisation began collecting tax.
Revenue Scotland ranks highly in UK government employee survey
Revenue Scotland has achieved the second highest engagement index score of Scottish civil service organisations participating in a UK-wide survey of government employees.
The tax authority, which is responsible for the collection and administration of the fully devolved taxes Land and Buildings Transaction Tax and Scottish Landfill Tax, achieved an engagement index score of 67%, ranking it second only to the Scottish Housing Regulator.
Scottish Budget sets out proposed changes to devolved taxes
Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay MSP, has today announced plans to increase the current 3% rate of Additional Dwelling Supplement (ADS) to 4% from 25 January 2019.
In his Budget Statement to Parliament, Mr Mackay also set out the Scottish Government’s intention to change Land and Buildings Transaction Tax (LBTT) rates for non-residential transactions from the same date.
The proposed non-residential rates and bands are set out in the table below.