Performance Report

Performance overview

Introduction

This section outlines Revenue Scotland’s purpose and vision, our key activities, organisational structure, strategic objectives, and the key risks we faced during the financial year.

Annual Report and Accounts 2024-25 - Devolved taxes accounts

Foreword

Welcome to the Revenue Scotland Annual Report and Accounts for the Devolved Taxes for 2024-25.

Revenue Scotland is responsible for the collection and management of Scotland’s devolved taxes: currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). Amounts received from the collection of the devolved taxes, less any permitted deductions, are paid into the Scottish Consolidated Fund in accordance with the Revenue Scotland and Tax Powers Act 2014 (RSTPA).

Annual Report and Accounts 2024-25 - Resource Accounts

Chair’s Statement 

I am delighted to report another year of substantial progress for Revenue Scotland. With record collections, we have kept our cost of operations as low as possible, while continuing to invest for the future.

As you will read from the detailed report we have begun to implement our Corporate Plan for 2024-27 and the strategic priorities it sets out and this remains our focus over the coming years. Our annual business plan supports our delivery across all four outcomes and I wanted to highlight a few important areas.

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.

Updates to ADS repayment process

Revenue Scotland will introduce important updates to the Additional Dwelling Supplement (ADS) repayment request process. These changes mean that taxpayers and agents will now need to gather and upload supporting evidence as part of their repayment request. The aim is to ensure all claims are properly evidenced and to provide a smoother submission process. 

Important: These changes will take effect from 22 September 2025. 

Scottish Landfill Tax (SLfT) statistics: Q1 2025-26

Key points

  • £19.9 million in Scottish Landfill Tax (SLfT) was declared payable in Q1 2025/26 (April to June 2025). Total standard rate tonnage was 158,200 and total lower rate tonnage was 99,400.
  • Total SLfT declared due in Q1 2025/26 was higher than in Q1 2024/25. This is inconsistent with the pattern in recent years for overall decreasing SLfT year to year. This is due to the standard rate tonnage being higher in Q1 2024/25, combined with the increase in standard rate SLfT per tonne.
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