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

Scottish Aggregates Levy consultation launched

A Scottish Government consultation has begun to inform future legislation on a replacement for the UK Aggregates Levy; collection and management of the devolved tax will be administered by Revenue Scotland. 

The levy is payable when newly quarried products like sand or rock are used for commercial purposes including housebuilding, infrastructure and landscaping.

The Scottish Government intends the Scottish Aggregates Levy will support the circular economy by encouraging use of recycled aggregates in the construction industry and supporting innovation.

Revenue Scotland response to UK fiscal announcement

Further to the UK Chancellor’s fiscal statement of today, 23 September 2022, the Scottish Government will be considering the announcement carefully.
On Land and Buildings Transaction Tax and on Scottish income tax bands, the Scottish Government will set out its plans as part of the normal budget process.

A statement by the Deputy First Minister is available on the Scottish Government website

Quarterly SLfT Statistics


£30.1 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, April to June 2022 (Q1, 2022/23). The total tonnage of standard taxable waste was 319,700 in the latest quarter.

Total SLfT declared due and tonnes of taxable waste reported in Q1 of 2022/23, are the lowest in any Q1, excluding the pandemic-hit Q1 of 2020/21. Compared to Q1 of last year (2021/22), the standard rate of waste going to landfill was down by 7%.

Typically, more taxable waste is declared for April to September (Q1 and Q2) each year, than for October to March (Q3 and Q4). 2020 broke this pattern: April to June 2020 (Q1 2020/21) saw unusually low taxable disposals (40 per cent less SLfT declared due than the same quarter of the previous year), during the first UK-wide lockdown of the COVID-19 pandemic. Similar patterns were seen for other parts of the UK. From July to December 2020 onwards (Q2 and Q3 2020/21), SLfT declared due returned to a slightly higher level than the same quarters of 2019/20.  It is difficult to separate out the impact of the COVID-19 pandemic on SLfT from the underlying trend, but the large drop in revenue in Q1 2020/21, and subsequent recovery in later quarters, is likely to have been strongly affected by COVID-19 restrictions. 
27 operators provided returns for the latest quarter, covering 47 sites.


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