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 Re

Appendix A - Date of submission versus effective date

Revenue Scotland’s monthly LBTT statistics and the data in this publication are based on the date the LBTT return is submitted to Revenue Scotland. Generally this is different from the effective date (generally the data that a land transaction is completed) as taxpayers have 30 days from the effective date to submit their LBTT return. It can take up to eight weeks from the effective date for the majority (99%) of LBTT returns to be submitted, whereas no such time lag exists for data produced by date of submission.

Scottish Landfill Tax (SLfT)

Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether to an authorised landfill site or not. SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015.

SLfT is chargeable by weight and there are currently two rates for taxable disposals:

Land and Buildings Transaction Tax

Overview

Land and Buildings Transaction Tax (LBTT) is a charge on land transactions in Scotland. Land transactions must be notified to Revenue Scotland, unless the chargeable consideration is less than £40,000, or the transaction is otherwise exempt.

The Additional Dwelling Supplement (ADS) is an additional charge which applies when the taxpayer is purchasing an additional property and not replacing their main residence. ADS most commonly arises for purchases of a second home or a buy-to-let dwelling.

Executive Summary

Land and Buildings Transaction Tax 

  • £856 million in LBTT revenues were declared due during 2022/23. This record-high figure was driven mainly by residential LBTT and residential ADS, which rose by 12% and 19% respectively. The total LBTT revenue includes £176 million net Additional Dwelling Supplement (ADS) payments, some of which may be reclaimed at a later date.

Scottish Aggregates Tax (SAT)

The third devolved tax will be Scottish Aggregates Tax which will replace the UK Aggregates Levy in Scotland. Revenue Scotland has worked closely with the Scottish Government in the development of the Bill, which was published on 15 November 2023. 

We have established our implementation programme and will continue to work with the Scottish Government, partners, and wider stakeholders to ensure the safe and secure delivery of the new tax. Stakeholders can contact us via the Scottish Aggregates Tax mailbox.

Revenue Scotland update on the Scottish Aggregates Tax (SAT)

The Scottish Government has announced the introduction of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

Revenue Scotland has worked closely with the Scottish Government and stakeholders during the development phase of the Bill and will continue to provide advice during the passage of the Bill through Parliament. 

Future work and stakeholder engagement

The Scottish Government has confirmed an intention for SAT to replace the UK Aggregates Levy in Scotland on 1 April 2026. 

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