Important news and announcements.

3 May 2018

Revenue Scotland has this week published its second Corporate Plan, setting out the strategic objectives for the organisation from 2018 – 21 and the Key Performance Indicators that will be used to measure progress against these objectives.

29 March 2018

Scotland’s devolved tax authority has today (Thursday 29th March) updated its online system to allow tenants of commercial leases in Scotland to submit a further Land and Buildings Transaction Tax (LBTT) return electronically from 1 April 2018.

Revenue Scotland has introduced updates to the Scottish Electronic Tax System (SETS) so that tenants holding a non-residential lease can meet their legal obligations under the Land and Buildings Transaction Tax (Scotland) Act 2013.

The legislation states that LBTT tenants must submit a further LBTT tax return:

15 February 2018

The first three-year review of tax chargeable on leases for Land and Buildings Transaction Tax (LBTT) begins on 1 April 2018.

The review, which will apply to the majority of LBTT leases, is a legal requirement set out in the LBTT (Scotland) Act 2013. Under the Act, tenants are required to submit a further return to Revenue Scotland every three years to review the lease and assess whether the correct amount of tax has been paid.

9 February 2018

The Scottish Government has today launched a consultation on the First Time Buyer Relief as announced in the Scottish draft Budget on 14 December. The consultation will close on 23 March 2018 and the Scottish Government is inviting comments to be sent to the consultation hub or by email to

14 December 2017

The Scottish Government has today announced its Draft Budget for 2018-19.

This includes the intention to introduce a new relief on LBTT for first-time buyers in Scotland which increases the zero-rate threshold from the current level of £145,000 to £175,000. The Budget document sets out Scottish Government plans to launch a consultation on the LBTT policy proposals and this is expected to begin in January.

7 November 2017

On 2 November 2017, the Bank of England announced a 0.25% increase in the base interest rate. Revenue Scotland has amended its rates accordingly and these will take effect from Wednesday 8 November. Updated information is available in online guidance documents 4002, 4003 and 4004.

26 September 2017

Scotland’s tax authority collected over £630m in Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) for the Scottish Consolidated Fund during 2016-17, an increase of £61m compared to 2015-16.

The combined total of LBTT and SLfT collected since Revenue Scotland began operating also exceeded £1bn.

The figures were revealed in the tax authority’s annual reports and accounts which were published today (Tuesday 26th September).

7 September 2017

The Cabinet Secretary for Finance and the Constitution, Derek Mackay, today announced the reappointment of Ian Tait, Jane Ryder and Lynn Bradley to the Board of Revenue Scotland.

Mr Mackay said: “The reappointments means that the board members are in a position to continue the good work that they started when the organisation was set up.


Last updated: 
28 January 2016