Revenue Scotland revises view on Partial Charities Relief

Revenue Scotland has revised its view on the application of Schedule 13 of the Land and Buildings Transaction Tax (Scotland) Act 2013 (‘LBTTA’) to cases where a charity is one of a number of buyers who are or will become common owners.  We now accept that Charities relief from LBTT may be claimed for the charity’s (or charities’) pro indiviso share(s) of the relevant land transaction.

Revenue Scotland publishes its first annual report

Revenue Scotland has collected £572m in its first full year of operation.

Scotland’s devolved tax authority, which is responsible for the administration and collection of Land and Building Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT), revealed the total revenue raised when it published its 2015-2016 annual report and financial statements today. The revenue collected is transferred to the Scottish Consolidated Fund to support the delivery of public services in Scotland.

Reminder of agent reponsibilities for LBTT Arrangements Satisfactory

Revenue Scotland would like to remind agents of their responsibilities in respect to Arrangements Satisfactory for LBTT. Transactions for residential properties with a chargeable consideration of £40,000 and over will require an LBTT return to be made, even if no tax is due.  Full details on which land transactions are notifiable for LBTT purposes and which are not can be found at LBTT4003”

Revenue Scotland marks the introduction of the Scottish Aggregates Tax (SAT)

Revenue Scotland is pleased to confirm the introduction of Scottish Aggregates Tax (SAT), Scotland’s newest fully devolved tax, replacing the UK Aggregates Levy for all aggregate commercially exploited in Scotland. SAT comes into force following Scottish and UK Government legislation to switch-off the UK Aggregates Levy in Scotland and establish SAT.

Celebrating a decade of trusted administration: Highlights from our 10 year anniversary external events programme

As we mark ten years of delivering trusted, high quality tax administration, our anniversary year has provided the perfect opportunity to reflect with our partners and stakeholders on how far we’ve come - and to look ahead with renewed ambition. Over the past several months, we’ve hosted a programme of events designed to bring together partners, policymakers, experts and colleagues from across the public sector and beyond. 

Driving better public outcomes through data, digital strategy and AI: Insights from Revenue Scotland’s anniversary webinar series

As part of Revenue Scotland’s 10th anniversary programme, two recent webinars brought together leading thinkers from across the UK and international public sectors – exploring how data, digital strategy, and AI can help organisations build trust, improve services, and operate with purpose and confidence.

Getting data right: Why quality, culture, and trust matter

Webinar held 19 February

Annex D: Key Terms

Term Definition
Consumer duty A requirement for public bodies to consider how their policies and services affect consumers and ensure they are treated fairly.
Continuous improvement (CIMP) An ongoing programme that delivers enhancements to systems and services—such as accessibility updates to SETS - to improve performance and user experience. 
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