News

Important news and announcements.

15 July 2020

15 July 2020

The ‘Land and Buildings Transaction Tax (Tax Rates and Tax Bands)(Scotland) Amendment (No.2) (Coronavirus) Order 2020’  has now been approved by the Scottish Parliament and came into effect on 15 July 2020. As a result, there will be a temporary increase in the nil rate band for LBTT residential property transactions from £145,000 to £250,000.

The change will be introduced with effect from Wednesday 15 July 2020 and remain in place until 31 March 2021.

10 July 2020

10 July 2020

Finance Secretary Kate Forbes announced today (10 July) that a temporary increase in the nil rate band for LBTT residential property transactions from £145,000 to £250,000 will be introduced with effect from next Wednesday (15 July) and remain in place until 31 March 2021.

The revised rates and bands will only apply to transactions with an effective date on or after 15 July 2020.

Rates for the Additional Dwelling Supplement (ADS) and non-residential LBTT remain unchanged.

9 July 2020

9 July 2020

The Scottish Government today announced that the nil rate band for Land and Buildings Transaction Tax (LBTT) for residential property transactions will be temporarily increased from £145,000 to £250,000.

The change will be introduced as soon as possible - time is required for Scottish Government to prepare legislation and Revenue Scotland to enable the policy change. Once introduced, the change will remain in place until 31 March 2021.

Rates for the Additional Dwelling Supplement (ADS) and non-residential LBTT remain unchanged.

26 June 2020

Revenue Scotland is pleased to announce a phased reopening of our telephone Support Desk. From Wednesday 1 July, our main telephone enquiry line will reopen for service, operating revised midweek hours, with experienced Revenue Scotland staff taking calls and providing support whilst working remotely. 

22 June 2020

Revenue Scotland has introduced new functionality to the Scottish Electronic Tax System (SETS) system that allows Taxpayers to claim repayment of Additional Dwelling Supplement (ADS) now entirely online.

Taxpayers would previously submit a claim for repayment of ADS using a paper form and posting to Revenue Scotland. Enhancements now introduced to the online tax collection system mean Taxpayers can submit claims electronically.

What is ADS?

27 May 2020

27 May 2020

Guidance updated to reflect Coronavirus (Scotland) (No.2) Act 2020

Revenue Scotland has updated its guidance to reflect the changes resulting from the Coronavirus (Scotland) (No.2) Act 2020 which received Royal Assent on 26 May 2020.

The changes included in Schedule 4, Part 4 of the Act take effect from today (27 May 2020).

2 April 2020

2 April 2020 

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2020 has now been approved by the Scottish Parliament and came into effect on 1 April 2020. As a result, taxable disposals made or treated as made on or after 1 April 2020 will be subject to the following rates of SLfT:

Pages

Last updated: 
28 January 2016