Revenue Scotland



LBTT delivers third highest monthly revenues total

A seasonal upturn in property market activity has delivered a £57 million boost to Scottish Government revenues, generating the third highest monthly return since the Land and Buildings Transaction Tax (LBTT) was introduced.

Published 15 August 2018

Revenue Scotland updates online guidance and processes following introduction of First-Time Buyer Relief

Revenue Scotland has updated its guidance, systems and processes to allow First-Time Buyer Relief to be claimed from 30 June 2018.

Published 6 July 2018

Scottish Government ‘£100m short’ on LBTT predictions

The returns for the Scottish Government’s Land and Building Transaction Tax (LBTT) returns in February 2017 generated the lowest LBTT revenue of any other month in 2016/17, official figures have shown.

Published 27 March 2017

New Scottish property transaction tax comes into effect

A new tax which changes the way people pay duty on house purchases has come into effect in Scotland today.

Published 1 April 2015