Designation of the Forth Green Freeport tax sites
On 22 May 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Forth Green Freeport.
These regulations will come into effect on 12 June 2024.
The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 (legislation.gov.uk) can be viewed on legislation.gov.uk.
The designated tax sites for the Forth Green Freeport are:
New Scottish Landfill Tax Rates 2024/25
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 has now been approved by the Scottish Parliament and came into effect on 1 April 2024. As a result, taxable disposals made or treated as made on or after 1 April 2024 will be subject to the following rates of SLfT:
Corporate Plan 2024-2027
Introduction
We are delighted to present our Corporate Plan for 2024-27.
This Corporate Plan sets out our aspirations for the future, with a focus on four strategic outcomes which underpin our priorities for the next three years: Operational Excellence, Investing in our People, Working with Others and Expanding Horizons.
Revenue Scotland - Equalities Mainstreaming report 2024-2028
Foreword
In Revenue Scotland, we strive for equality, diversity, and inclusion to be part of our DNA. We want to create a culture where we truly celebrate our diversity, embrace our inclusivity, and achieve better equality for everyone.
That is why we set ourselves targeted equality outcomes to guide our efforts from 2020-2024 to continue to embed equality across all of Revenue Scotland’s activities as both a service provider and employer.
Designation of the Inverness and Cromarty Green Freeport Tax Sites
On 18 March 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Inverness and Cromarty Firth Green Freeport.
These regulations will come into effect on 8 April 2024.
The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024 (legislation.gov.uk) can be viewed on legislation.gov.uk.
The designated tax sites for the Inverness and Cromarty Firth Green Freeport are:
Land and Buildings Transaction Tax (LBTT) changes from 1 April 2024
Land and Buildings Transaction Tax (LBTT) legislative changes
From 1 April 2024, a new LBTT relief for local authority purchases will be introduced. Changes will also be made to the way in which the Additional Dwelling Supplement (ADS) is applied, for transactions with an effective date on or after 1 April 2024.
The effective date in the majority of cases will be the date the transaction is completed.
Please note: changes are not retrospective.
Careers at Revenue Scotland
Join our dynamic team
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Experience a supportive environment focused on excellence and continuous improvement.
We prioritise diversity, inclusion, and the well-being of our staff, fostering personal and professional growth.
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.