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”

Monthly Land and Buildings Transaction Tax (LBTT) Statistics: November 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in November 2025. This was 9% lower than in October 2025 (£52.7m) and 7% higher than in November 2024 (£45.0m). This was the highest amount for any month of November.
  • Non-residential LBTT, excluding ADS, was £22.6m in November 2025. This was 59% higher than October 2025 (£14.2m) and 0.4% higher than November 2024 (£22.5m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.

Scottish Landfill Tax (SLfT) quarterly statistics - Q2 2025-26

Key points

  • £15.2 million in Scottish Landfill Tax (SLfT) was declared payable in Q2 2025/26 (July to September 2025). Total standard rate tonnage was 123,400 and total lower rate tonnage was 86,700.
  • Total SLfT declared due in Q2 2025/26 was higher than in Q2 2024/25. This is inconsistent with the pattern in recent years for overall decreasing SLfT year to year. This is due to the increase in standard rate SLfT per tonne.

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.

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