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”

Reflecting on a Decade of Devolved Tax Powers: Revenue Scotland’s 10-Year Roundtable

In April 2025, Revenue Scotland officially marked its 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 thought leaders and practitioners to reflect on various aspects of tax delivery and organisational development. 

Annual report and Accounts 2024-25 - Summary Document

At A Glance (pre-audited figures)

  • £962 million total tax revenue
  • 99% Tax collection rate
  • 0.93% Administrative cost of tax collection
  • £3 million secured through compliance activity
  • 76% user satisfaction with our service
  • Top 10 in the Civil Service People Survey
  • 98% of staff have completed 30 hours pro rata of learning and development
  • 4.1% median gender pay gap at 31 March 2025

Key highlights from the Annual Report and Accounts

Events

We run training webinars throughout the year and work with partner organisations to help raise awareness of Scotland's devolved taxes. If you have any suggestions for webinar topics, you can email: info@revenue.scot.

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