Revenue Scotland Board Member appointment (two posts)

As a Board member for Revenue Scotland you will be part of a dynamic team, helping to fund Scotland’s public services through the collection and management of devolved taxes.

The Minister for Public Finance wishes to appoint two new Board members and is looking for individuals to help deliver our strategic ambitions. 2025 will be our 10-year anniversary and we are looking for individuals who see the bigger picture, and have the strategic vision, governance and leadership skills to support us to be the very best we can be as an organisation.

Scottish Landfill Tax (SLfT) statistics: Q2 2024-25

Commentary


£14.4 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, July to September 2024 (Q2, 2024/25). Total standard rate tonnage was 144,700 and total lower rate tonnage was 150,900.

The total SLfT declared due in Q2 of 2024/25 is the lowest of any Q2. This is consistent with the long-term trend for declining SLfT declared due, resulting from the decreasing tonnage of standard rate taxable waste.

Scottish Budget 2025 to 2026 changes to Land and Buildings Transaction Tax (LBTT)

The Scottish Government has today announced as part of its 2025 to 2026 Scottish Budget that the rate of Additional Dwelling Supplement (ADS) will increase to 8%. The revised rate will apply to contracts entered into on or after 5 December 2024. For contracts entered into on or before 4 December the previous rate of 6% will apply.  

Revenue Scotland has updated the SETS system and its online guidance and calculators in advance of the rate change coming into effect.

Monthly Land and Buildings Transaction Tax (LBTT) statistics: October 2024

Key points

  • Total LBTT excluding Additional Dwelling Supplement (ADS) was £68.4m in October 2024. This is the third highest of any month next to July 2024 (£71.6m) and December 2021 (£73.6m), and equal to November 2022.
  • Residential LBTT excluding ADS (£48.0) was the second highest for any month of October and the fifth highest of any month overall. Two of the higher monthly totals were within the previous three months – July 2024 (£52.0m) and August 2024 (£48.8m).

Appendix C - Data Quality and Further Information

All data were extracted as at 31 May 2024 but, in keeping with Revenue Scotland’s statistics revisions policy, some of the data relating to earlier years has not been updated. For LBTT and SLfT, only data for 2022/23 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. However, nearly three quarters (74%) of returns are submitted within a week of the effective date and 88% within two weeks (see Figure 19). A small proportion of returns are submitted later than the required 30 days and are liable for financial penalties.

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