LBTT operational update for agents
Land and Buildings Transaction Tax (LBTT) key operational update for agents and tax professionals.
Revenue Scotland appoint new Chair
Revenue Scotland is delighted to announce the appointment of Aidan O’Carroll as our new Chair.
Aidan O’Carroll is a former senior partner at EY, one of the world’s largest professional services firms, which he left in July 2020 after 35 years.
Scottish Budget 2021 to 2022 changes to LBTT and SLfT
Revenue Scotland is pleased to confirm that changes announced in the Scottish Budget 2021-2022 to both Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) have now been successfully introduced and take effect from today (1 April 2021).
SLfT guidance and services
View our guidance on how to:
About Revenue Scotland
Welcome to the new Revenue Scotland website
Footnotes
- This is the percentage of all self-assessed tax returns that are accepted without any need for amendment
- This is the total running costs for all aspects of Revenue Scotland functioning as a percentage of the total money transferred into the Scottish Consolidated Fund plus the Scottish Landfill Communities Fund and not 'clawed back'.
- 'Limited' assurance is where controls are developing but weak.
'Reasonable' assurance is where controls are adequate but require improvement.
Financial Statements 2019-20
Statement of Comprehensive Net Expenditure
For the Year Ended 31 March 2020
| Note | Administration Costs £000 |
Programme Costs £000 |
2019-20 Total £000 |
Restated 2018-19 Total £000 |
|
|---|---|---|---|---|---|
| Staff costs | 2 | 3,998 | 649 | 4,647 | 4,280 |
| Purchase of goods and services | 3 | 1,912 | 114 |
Independent Auditor's Report
Independent auditor's report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament
Report on the audit of the financial statements
Opinion on financial statements
Accountability Report 2019-20
Corporate Governance Report
The Directors' Report
Revenue Scotland Board 2019-20
In line with paragraph 1 of Schedule 1 to the RSTPA, the Scottish Ministers are responsible for appointing between five and nine individuals to be members of the Revenue Scotland Board. One individual is appointed by Ministers as Chair.