Register and manage user accounts

Find out how to register, add user accounts and submit Land and Buildings Transaction Tax (LBTT) online, if you're an agent, solicitor or organisation:

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Revenue Scotland rolls out update to Scottish Electronic Tax System (SETS)

Revenue Scotland will be updating the online tax collection system (SETS) on Friday 28 January 2022. This update will introduce a number of changes and enhancements to both the SETS portal and also internal back-office functionality. Introduction of this important update will require a short period of downtime.

** The SETS portal will be unavailable to all users and for all services on Friday 28 January from 18:00 – 21:00. **

Summary details of new functionality being introduced to the SETS portal:

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Appendix B

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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 Report and Financial Statements (referred to in this annex as the ‘Annual Report’), as the figures are produced on a different basis.

Appendix A

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Date of submission versus effective date

The purpose of this appendix is to explain the basis on which Revenue Scotland’s LBTT statistics are produced, and to demonstrate that data based on the date of submission is similar in value and trend to data on an effective date¹⁸ basis, except at the ends of time series and near policy changes.

Scottish Landfill Tax (SLfT)

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Scottish Landfill Tax (SLfT) is a tax on the disposal of waste to a landfill in Scotland, whether or not to an authorised landfill site. SLfT applies to all taxable disposals made in Scotland on or after 1 April 2015.

SLfT also applies to the prescribed landfill activities relating to the use of material on site that are listed in the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.

http://www.legislation.gov.uk/ssi/2014/367/made

For more information about SLfT, please see the relevant sections on our website.

Land and Buildings Transaction Tax

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Land and Buildings Transaction Tax (LBTT) came into effect on 1 April 2015. It is a replacement for the UK Stamp Duty and Land Tax (SDLT) which ceased to apply in Scotland on the same date. LBTT is administered by Revenue Scotland.

Introduction

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Revenue Scotland is responsible for the management and collection of Scotland’s devolved taxes – currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).

Revenue Scotland began tax collection operations on 1 April 2015.

Revenue Scotland operates according to Adam Smith’s principles of taxation to ensure equity, certainty, convenience and efficiency in administering and managing devolved taxes.

The four principles are:

Revenue Scotland Amends Interest Rates in Line with Bank of England Rate

22 December 2021

On 16 December 2021, the Bank of England announced a 0.15% increase in the base interest rate (now 0.25%). Revenue Scotland has amended its rates accordingly and these will take effect from Wednesday 22 December 2021.

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Summary Financial Data

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Devolved Taxes 2015-2021

Financial Statements 2020-21

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Statement of Comprehensive Net Expenditure

For the Year Ended 31 March 2021