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Main menu
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Taxes
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Land and Buildings Transaction Tax
- Residential property
- The Additional Dwelling Supplement (ADS)
- Non-residential property
- Lease transactions
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How to submit, amend or pay LBTT
- How to make an online LBTT return
- How to make an online LBTT lease return
- How to make an online LBTT lease review return (tenant)
- How to make an online LBTT lease review return (agents)
- How to amend an LBTT return
- How to claim a repayment of Additional Dwelling Supplement (ADS)
- Pay LBTT
- How to pay a penalty
- Register and manage user accounts
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LBTT legislation guidance
- LBTT1001 - How the tax works
- LBTT2001 - Chargeable consideration
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LBTT3001 - Exemptions and reliefs
- LBTT3002 - Exempt Transactions
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LBTT3010 - Tax Reliefs
- Alternative finance investment bonds
- Alternative property finance relief
- Building societies relief
- Charities relief
- Crofting community right to buy
- Friendly societies relief
- Group relief
- Incorporation of limited liability partnership
- LBTT3045 Diplomatic Premises relief
- LBTT3046 Sovereign Bodies and International Organisations
- LBTT3048 - First-time buyer relief
- LBTT3049 - Green Freeports
- Lighthouses relief
- Open-ended Investment Companies (OEICs) relief
- Part exchange relief
- Property accepted in satisfaction of tax
- Property trader purchase relief
- Property trader purchase to avoid a chain of transactions breaking down
- Public Bodies relief
- Reconstruction relief and acquisition relief
- Registered social landlords
- Relief for certain compulsory purchases
- Relief for compliance with planning obligations
- Sale and leaseback relief
- Sub-sale development relief
- Visiting forces
- LBTT4001 - Paying and submitting an LBTT return
- LBTT5001 - Rules for particular transactions and bodies
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LBTT7001 - Partnerships
- General rules
- Interpretation
- Ordinary partnership transactions
- Transfer of chargeable interest
- Transfer partnership interest
- Withdrawal of money
- Transfer out of partnership
- Transfer between partnerships
- Transfers involving leases
- Property investment partnerships
- Partnerships: exemptions, reliefs and notification
- LBTT8001 - Trusts
- LBTT9001 - Keeping and preserving records
- Worked examples - LBTT
- The Additional Dwelling Supplement (ADS) technical guidance
- Residential/Non-Residential technical guidance
- Multiple dwellings relief general guidance
- Multiple dwellings relief technical guidance
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Lease transactions technical guidance
- LBTT6001 - Introduction to leases
- LBTT6002 - Key concepts
- LBTT6003 – Chargeable consideration
- LBTT6004 – What is not chargeable consideration
- LBTT6005 – Calculation of tax chargeable on a lease transaction
- LBTT6006 – Notification
- LBTT6007 – Three yearly review of the tax chargeable
- LBTT6008 – Assignation of a lease
- LBTT6009 – Termination of a lease
- LBTT6011 – Connected companies
- LBTT6012 – Other potential chargeable events related to leases
- LBTT6040 – Scottish Budget Transitional Arrangements
- LBTT6050 - Transitional provisions
- Paper LBTT forms
- LBTT Updates
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Scottish Landfill Tax
- About Scottish Landfill Tax
- SLfT rates and accounting periods
- SLfT guidance and services
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SLfT1000 - SLfT legislation guidance
- SLfT1001 - SLfT Legislation guidance
- SLfT1002 - How Scottish Landfill Tax works
- SLfT2001 - Determining the amount of tax payable
- SLfT3001 - Determining whether tax is payable
- SLfT4001 - Registering for SLfT
- SLfT5001 - Making an SLfT return and paying tax
- SLfT6001 - Claims for credit
- SLfT7001 - The Scottish Landfill Communities Fund
- SLfT8001 - Keeping and preserving records
- Scottish Approach to Tax
- Other Scottish Taxes
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Legislation
- Acts
- Secondary Legislation
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RSTPA Legislation Guidance
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RSTP1001 - Tax returns, enquiries and assessments
- RSTP1002 - Taxpayer amendment of a tax return
- RSTP1003 - Opening and scope of an enquiry into a tax return
- RSTP1004 - Revenue Scotland amendment of a return
- RSTP1005 - Tribunal referral during enquiry into a tax return
- RSTP1006 - Completing an enquiry into a tax return
- RSTP1007 - Revenue Scotland determination
- RSTP1008 - Revenue Scotland assessment
- RSTP1009 - Revenue Scotland correction
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RSTP2001 - Investigatory powers of Revenue Scotland
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RSTP2002 - Information notices
- RSTP2003 - Information notices: General rules
- RSTP2004 - Taxpayer notice
- RSTP2005 - Third party notice
- RSTP2006 - Identity unknown notice
- RSTP2007 - Identification notice
- RSTP2008 - Tribunal approval of a taxpayer or third party notice
- RSTP2009 - Information notices: Restrictions
- RSTP2017 - Complying with an information notice
- RSTP2018 - Concealing, destroying or disposing of a document
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RSTP2019 - Inspections
- RSTP2020 - Inspection of business premises of a person
- RSTP2021 - Inspection of business premises of an involved third party
- RSTP2022 - Carrying out an inspection of business premises
- RSTP2023 - Extra powers for inspection of business premises
- RSTP2024 - Business run from home
- RSTP2025 - Inspection of premises for valuation
- RSTP2026 - Applying to the tribunal for approval of an inspection
- RSTP2027 - Cooperation or obstruction at an inspection
- RSTP2028 - Information and document powers at an inspection
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RSTPA General Meanings
- RSTP2029 - Meaning of ‘tax position’
- RSTP2030 - Meaning of ‘statutory records’
- RSTP2031 - Meaning of ‘provide information’
- RSTP2032 - Meaning of 'produce documents'
- RSTP2033 - Meaning of 'enter'
- RSTP2034 - Meaning of 'inspect'
- RSTP2035 - Meaning of ‘premises’ and 'business premises'
- RSTP2036 - Meaning of 'carrying on a business'
- RSTP2037 - Meaning of 'business assets'
- RSTP2038 - Meaning of 'business documents'
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RSTP2002 - Information notices
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RSTP3001 - Penalties
- RSTP3002 - Penalty for failing to keep and preserve records
- RSTP3003 - Repayment and reimbursement related penalties
- RSTP3004 - Penalty linked to computer record investigations
- RSTP3005 - Penalties for failing to make a tax return on time
- RSTP3008 - Penalties for failing to pay tax on time
- Inaccuracies in taxpayer document
- RSTP3013 - Failing to notify an under-determination
- RSTP3014 - Calculating potential lost revenue
- Penalties and information notices/obstruction of inspection
- RSTP3019 - Penalty for failing to register for SLfT
- RSTP3020 - Failing to comply with debtor contact notice
- RSTP3021 - Failing to comply with SLfT weighing requirements
- Revenue Scotland discretionary powers in relation to penalties
- RSTP3025 - Meaning of reasonable care for penalties
- RSTP4001 - Interest
- RSTP5001 - Debt enforcement
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RSTP6001 - Dispute resolution
- Settlement and Litigation Principles (SLP)
- Reviewable and appealable decisions
- Decisions not reviewable or appealable
- Decisions may be reviewable or appealable
- Meaning of ‘unduly onerous’
- Review
- Mediation
- Appeal
- Reasonable excuse for late notice
- Onward appeal from First-tier Tax Tribunal
- Onward appeal from Upper Tax Tribunal
- Judicial review
- Settlement Agreement
- Postponement of tax
- LBTT joint buyers or trustees
- Claims for relief not in a tax return
- Scottish GAAR
- Taxpayer Information
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RSTP1001 - Tax returns, enquiries and assessments
- Compliance and Dispute Resolution
- Scottish Electronic Tax System (SETS)
- Scottish Aggregates Tax (SAT)
- Scottish Building Safety Levy (SBSL)
- Authority to act with Revenue Scotland
- Air Departure Tax
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Land and Buildings Transaction Tax
- Calculate tax
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News and Publications
- News
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Publications
- Corporate Plan
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Statistics
- Annual Summary of Trends in the Devolved Taxes 2023/24
- Annual Summary of Trends in the Devolved Taxes 2022/23
- Annual Summary of Trends in the devolved taxes 2020-2021
- Annual Summary of Trends in the Devolved Taxes 2021-22
- Land and Buildings Transaction Tax Statistics
- Monthly LBTT Statistics
- Quarterly SLfT Statistics
- Scottish Landfill Statistics
- Scottish Landfill Tax (SLfT)
- Scottish Landfill Tax (SLfT)
- Scottish Landfill Tax (SLfT)
- Scottish Landfill Tax (SLfT)
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Corporate Documents
- Annual Report and Accounts 2023-24 - Devolved Taxes Accounts
- Annual Report and Accounts 2023-24 - Resource Accounts
- Annual Report and Accounts 2019/20 - Devolved Taxes Accounts
- Annual Report and Accounts 2019/20 - Resource Accounts
- Annual Report and Accounts 2020-21 - Resource Accounts
- Annual Report and Accounts 2022-23 - Devolved Taxes Accounts
- Annual Report and Accounts 2022-23 - Resource Accounts
- Annual Reports and Accounts 2021-22 - Resource Accounts
- Enhanced Support policy
- Annual Report and Accounts 2020-21 - Devolved Taxes Accounts
- Annual Report and Accounts 2021-22 - Devolved Taxes Accounts
- Key Performance Indicators
- Events
- SETS login