Important news and announcements.

24 January 2019

The Scottish Parliament has approved the Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018.

The Order implements changes to Land and Buildings Transaction Tax (LBTT) proposed in the Scottish Government’s Budget for 2019-20.

18 January 2019

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.

4 January 2019

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.

12 December 2018

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.

2 October 2018

Scotland’s tax authority raised revenue of £707m in Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) for the Scottish Consolidated Fund during 2017-18.

The combined total of LBTT and SLfT transferred to the Scottish Consolidated Fund since Revenue Scotland began operating also reached £1.8bn by 31 March 2018.

The increase in revenue was revealed in the tax authority’s 2017-18 Annual Report and Financial Statements which were published today (Tuesday 2 October).

8 August 2018

On 2 August 2018, the Bank of England announced a 0.25% increase in the base interest rate (now 0.75%). Revenue Scotland has amended its rates accordingly and these will take effect from today (Wednesday 8 August). Updated information is available in online guidance documents 4002, 4003 and 4004.

24 May 2018

Your trust is important to us. To help explain the choices and control you have when it comes to your data, we are annoucing some changes to our Privacy Policy.

These changes will come into effect from 25 May 2018 onwards. If you want more information on GDPR and how these relate to you, please visit the Information Commissioner’s Office (ICO) website.

4 May 2018

The Scottish Government has launched a consultation on Land and Buildings Transaction Tax – Property Investment Funds.

The consultation will include ‘seeding’ and is due to close on 2 August 2018. The Scottish Government is inviting comments to be sent to the consultation hub or by email to


Last updated: 
28 January 2016