Scottish Aggregates Levy consultation launched
A Scottish Government consultation has begun to inform future legislation on a replacement for the UK Aggregates Levy; collection and management of the devolved tax will be administered by Revenue Scotland.
The levy is payable when newly quarried products like sand or rock are used for commercial purposes including housebuilding, infrastructure and landscaping.
Revenue Scotland response to UK fiscal announcement
Further to the UK Chancellor’s fiscal statement of today, 23 September 2022, the Scottish Government will be considering the announcement carefully.
On Land and Buildings Transaction Tax and on Scottish income tax bands, the Scottish Government will set out its plans as part of the normal budget process.
A statement by the Deputy First Minister is available on the Scottish Government website.
Revenue Scotland has moved over to a new contact management system to manage calls at our support desk.
On Wednesday 21 September 2022 Revenue Scotland moved over to a new contact management system to manage calls at our support desk. This new system will enable us to triage and manage contacts more efficiently. The telephone number and operating hours remain unchanged.
Revenue Scotland Support Desk: 03000 200 310
Operating hours are: Monday – Friday, 10:00 – 12:00 and 14:00 – 16:00.
Callers will be presented with 3 options:
Residential/Non-Residential technical guidance
The Residential / Non-Residential technical guidance is intended to supplement the general guidance.
The general guidance for Residential can be found here
The general guidance for Non-Residential can be found here
Legislation
Public appointment: Members reappointed to Revenue Scotland
The Minister for Public Finance, Planning and Community Wealth, Tom Arthur, today announced the reappointment of Jean Lindsay and Martin McEwen as members of Revenue Scotland’s Board.
The Additional Dwelling Supplement (ADS) technical guidance
The ADS technical guidance is intended to supplement the ADS general guidance. It addresses specific circumstances and transactions to which the ADS may be payable and when a repayment may be due.
The Additional Dwelling Supplement (ADS)
unused body
Revenue Scotland welcomes new Board members
Three new members have been appointed to the Board of Scotland's tax authority, Revenue Scotland.
The appointment of previous Presiding Officer of the Scottish Parliament (2016-21) Rt Hon Ken Macintosh, digital transformation and emerging technologies expert Idong Usoro, and Robert MacIntosh, Professor of Strategic Management and Pro Vice Chancellor for Business and Law at Northumbria University, have today been announced by the Minister for Public Finance, Planning and Community Wealth, Tom Arthur.
Equalities Mainstreaming Progress Report 2020 - 2022
Foreword
Welcome to Revenue Scotland’s Equality Mainstreaming Progress Report 2022.
In March 2020, Revenue Scotland published a four year Equalities Mainstreaming Report (our 2020 Report) summarising our commitment to equalities and our approach to achieving our equalities outcomes over the period 2020-24.
At the time of that Report, we couldn’t have known the effects that the COVID-19 pandemic would have on individuals and organisations across the globe. Our service users, services and staff have been affected too.
New Scottish Landfill Tax Rates 2022-23
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 has now been approved by the Scottish Parliament and came into effect on 1 April 2022. As a result, taxable disposals made or treated as made on or after 1 April 2022 will be subject to the following rates of SLfT: