Scottish Landfill Tax
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.
Table 12: Declared taxable disposals by SLfT rate and year
Land and Buildings Transaction Tax
- 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.
Introduction
Revenue Scotland is responsible for the management and collection of the devolved Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
2021-22 Annual Summary of Trends in the Devolved Taxes published
This is Revenue Scotland’s fifth annual statistics publication summarising trends in the devolved taxes. The publication generally covers the period from 1 April 2015 to 31 March 2022.
Annual Summary of Trends in the Devolved Taxes 2021-22
Executive summary
Land and Buildings Transaction Tax
• £827 million in LBTT revenues were declared due during 2021/22, including £161 million net Annual Dwelling Supplement (ADS) payments, some portion of which may later be reclaimed. • In 2021/22, residential conveyances accounted for 69% (£573 million) of total LBTT declared due, non-residential conveyances accounted for 28% (£227 million) and leases accounted for 3% (£26 million).
Scottish Budget 2023 to 2024 changes to Land and Buildings Transaction Tax (LBTT)
15 December 2022
The Scottish Government has today announced as part of its 2023 to 2024 Scottish Budget that the rate of Additional Dwelling Supplement (ADS) will increase to 6%. The revised rate will apply to contracts entered into on or after 16 December 2022. For contracts entered into on or before 15 December the previous rate of 4% will apply.
Revenue Scotland will update the SETS system and its online guidance and calculators in advance of the rate change coming into effect.
Summary Financial Data
Devolved Taxes 2017-22
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2017-18
£'000 |
2018-19
£000 |
2019-20
£'000 |
2020-21 |
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Financial Statements 2021-22
Statement of comprehensive net expenditure
For the Year Ended 31 March 2022
| Note |
2021-22 |
2020-21 |
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Independent Auditor’s Report
Independent auditor’s report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament
Accountability Report
Corporate Governance Report
The Directors’ Report
Revenue Scotland Board 2021-22 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.