Please note: The support desk will be closed on Tuesday 27 August due to staff training. The support desk will reopen at 10 am on Wednesday 28 August.

Please note: We will be updating the SETS portal. Due to this update the service will be unavailable on Monday 26 August from 6:30 pm. Normal service will resume on Tuesday 27 August.

Looking to purchase your first home? You may qualify for First-time buyer relief. You can read the guidance for this on our website.

At Revenue Scotland we take pride in using our volunteer days to work with great local charities such as Empty Kitchens Full Hearts SCIO and Merry-go-round Glasgow

Earlier in the week, colleagues from Revenue Scotland got together in person for our annual internal summer conference. The day consisted of informative speakers and great networking opportunities for staff. Thanks again to COSLA Events for use of their wonderful facilities.

Learn more about LBTT Penalties including penalties for late submission and late payment. You can head to our website for further guidance.

Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired. Head to our website to learn more.

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 Read more on our website.

Scottish Landfill Tax (SLfT) is paid on the disposal or unauthorised disposal of waste to landfill and is charged by weight. Learn more on our website.

You pay LBTT on increasing portions of the property price when you pay £150,000 or more for non-residential or mixed (also known as ‘mixed use’) land or property. To find out what non-residential property includes head to our website.

£15.5 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, April to June 2024 (Q1, 2024/25). The total tonnage of standard taxable waste was 152,700 in the latest quarter. Read the full publication on our website.

Read our short article on how our Enhanced Support Policy can help you when speaking to Revenue Scotland.

Looking to buy your first home, make sure you are aware of First-time buyer relief.

Scottish Aggregates Tax FAQ's Read our short article to familiarise yourself with the upcoming tax.

A total of £85.6m LBTT was declared by taxpayers in August 2024, the highest total recorded for the month of August and the third highest total for any month. It was 10% (£9.5m) lower than July 2024, which was the highest monthly figure to date. Read more on our website.

The date at which the liability to LBTT arises (the tax point) is known as the effective date of the transaction. It is also used to determine when other obligations in relation to the tax must be fulfilled, for example when a LBTT return must be made. Learn more.

Looking at homes over the bank holiday? Make sure you know LBTT rates in relation to the purchase price of the property.

Members of the team at Revenue Scotland took part in this years Kiltwalk this past Sunday. The team managed to raise over £1,300 for the charity Held In Our Hearts Well done team!

What is chargeable consideration? The chargeable consideration of a land transaction for the purposes of LBTT comprises anything given in money or money’s worth for the subject-matter of the transaction, directly or indirectly by the buyer or a connected party.

What is Acquisition relief? Acquisition relief is a partial relief and may be claimed, subject to certain conditions, where land or buildings are transferred as part of the acquisition of an undertaking of a company. Learn more on our website.