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Revenue Scotland introduces Recite Me accessibility tools online

Revenue Scotland is proud to introduce Recite Me accessibility and language tools on our website. We believe that everyone deserves a barrier-free online experience. 

Our diversity and inclusion strategy aims to provide a seamless experience for people with disabilities, learning difficulties, visual impairments, and non-native English speakers. With the Recite Me assistive toolbar, we can help over 20% of the population who might otherwise face barriers on our website.   

Simon Cunningham reappointed to the Revenue Scotland board

Simon Cunningham has been a member of the Board of Revenue Scotland since January 2021, having previously served as a member of Revenue Scotland’s Audit & Risk Committee from 2019.  He is a Chartered Accountant and was for a partner with Scott-Moncrieff, Chartered Accountants, leading their outsourced internal audit and risk consulting services for many years working with Boards and Audit Committees for a wide range of organisations across the Scottish public sector, and several of Scotland leading listed companies and charities.  He was Chief Internal Auditor at AEGON UK and

Appendix C - Data Quality and Further Information

All data were extracted as at 31 May 2023 but, in keeping with Revenue Scotland’s revisions policy, some of the data relating to earlier years has not been updated. For LBTT and SLfT, only data for 2021/22 onwards has been updated (and for sub-Scotland geographies, only the most recent year was updated).

Reliefs

There are various data quality issues with reliefs information collected from LBTT returns in previous years, although these issues do not affect the total LBTT declared due. 

Appendix B Comparison of Published Statistics with Revenue Scotland’s Annual Report and Financial Statements

The purpose of this appendix is to explain how Revenue Scotland’s monthly LBTT statistics, quarterly SLfT statistics, and annual statistics (this publication) relate to the revenue figures that appear in the Devolved Taxes Account in Revenue Scotland’s Annual Re

Appendix A - Date of submission versus effective date

Revenue Scotland’s monthly LBTT statistics and the data in this publication are based on the date the LBTT return is submitted to Revenue Scotland. Generally this is different from the effective date (generally the data that a land transaction is completed) as taxpayers have 30 days from the effective date to submit their LBTT return. It can take up to eight weeks from the effective date for the majority (99%) of LBTT returns to be submitted, whereas no such time lag exists for data produced by date of submission.

Scottish Landfill Tax (SLfT)

Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether to an authorised landfill site or not. SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015.

SLfT is chargeable by weight and there are currently two rates for taxable disposals:

Land and Buildings Transaction Tax

Overview

Land and Buildings Transaction Tax (LBTT) is a charge on land transactions in Scotland. Land transactions must be notified to Revenue Scotland, unless the chargeable consideration is less than £40,000, or the transaction is otherwise exempt.

The Additional Dwelling Supplement (ADS) is an additional charge which applies when the taxpayer is purchasing an additional property and not replacing their main residence. ADS most commonly arises for purchases of a second home or a buy-to-let dwelling.

Executive Summary

Land and Buildings Transaction Tax 

  • £856 million in LBTT revenues were declared due during 2022/23. This record-high figure was driven mainly by residential LBTT and residential ADS, which rose by 12% and 19% respectively. The total LBTT revenue includes £176 million net Additional Dwelling Supplement (ADS) payments, some of which may be reclaimed at a later date.
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