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.
Waste Fines Consultation Analysis
Following the close of the SLfT consultation on waste fines, we have now published an analysis of the responses and the new ‘waste fines’ section of legislative guidance. This new section of guidance will implement the conditions set out by The Scottish Landfill Tax (Qualifying Material) Order 2016, and will come into force from 1 October 2016.
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”
Interest rate change effects on Revenue Scotland
On 4 August 2016, the Bank of England announced a 0.25% decrease in the base interest rate. With effect from 10 August 2016, we have amended our rates accordingly. Please visit our penalties and interest pages for more information.
Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Johanna Boyd joins Revenue Scotland as new Chief Executive
Revenue Scotland is pleased to announce that Johanna Boyd has officially joined as our new Chief Executive Officer.
Johanna brings with her extensive experience in leadership, law, and governance. Prior to joining Revenue Scotland, she served as Chief Executive of Planning Aid Scotland and is dual-qualified as a (non-practising) English barrister and Scottish solicitor. Throughout her career, Johanna has demonstrated a strong commitment to innovation, integrity, and public service, leading high-performing teams and delivering strategic direction across complex organisations.
Elaine Lorimer Steps Down as Chief Executive of Revenue Scotland
After nine years at the helm, Elaine Lorimer has stepped down from her position as Chief Executive of Revenue Scotland.
Building High-Performing Organisations: Insights from Revenue Scotland’s Webinar
In April 2025, Revenue Scotland officially marked our tenth anniversary - a decade of collecting and managing Scotland’s wholly devolved taxes. To commemorate this milestone, a year-long programme of events is underway, bringing together a select group of thought leaders and practitioners to reflect on various aspects of tax delivery and organisational development.
On November 6 we held a webinar exploring the question: “How do you build a high performing organisation?”