Communicating with Revenue Scotland
Revenue Scotland is responsible for the management and collection of Scotland’s devolved taxes. These are Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
As a result of the COVID-19 pandemic, Revenue Scotland has modified its tax services but continues to work to normal operating hours.
The Scottish Electronic Tax System (SETS) continues to operate as normal.
You can keep up to date with Revenue Scotland’s ongoing operations to mitigate the impact of COVID-19 via its dedicated COVID-19 update pages.
Revenue Scotland will update its pages regularly for the period that measures are in place to respond to the COVID-19 pandemic.
A summary of the key developments can be found below. Please consult the Revenue Scotland website for further information.
Revenue Scotland’s telephone support desk is open, but it is operating revised midweek hours only.
The Support Desk telephone number is: 03000 200 310.
Revised operating hours from 1 July: Monday – Friday, 10:00 – 12:00 and 14:00 – 16:00
Agents with access to SETS (The Scottish Electronic Tax System) should contact Revenue Scotland via the online secure message service.
Otherwise, taxpayers or agents should make contact by email – additional contact details have been added:
- LBTT queries – email@example.com
- SLfT queries – firstname.lastname@example.org
- Review enquiries – email@example.com
- Issues relating to time to pay or problems making a payment – firstname.lastname@example.org
- Finance issues – email@example.com
- Non-tax queries - firstname.lastname@example.org
Where the query involves taxpayer information, Revenue Scotland is asking you to read the Email Disclaimer in the Contact Us section of its website and send an email with the following text as a declaration: 'I hereby confirm that I accept the risk of communication with Revenue Scotland by email and consent to using this for future communication'. With this declaration, Revenue Scotland can continue to communicate with you by email.
Payments to Revenue Scotland
Cheques received after 23 March 2020 are subject to delay in processing.
From 1 May 2020, Revenue Scotland is no longer able to accept payments made by cheque.
Agents with a Direct Debit mandate are encouraged to submit any new returns using this method.
All other payments should be made by BACS.
Paper forms submitted by post can no longer be accepted – whether tax returns or repayment claims.
All LBTT and SLfT returns made from 1 May 2020 must be submitted online using the SETS system.
Revenue Scotland has developed online versions of paper forms, which taxpayers can complete and submit electronically.
Taxpayers should make their LBTT lease review returns online.
There is a replacement online form to be completed and submitted for all joint tenant buyer transactions.
Claims for repayment of Additional Dwelling Supplement (ADS)
Agents submitting or making amendments to ADS Repayment claims should use SETS.
An online form is available for taxpayers making the repayment claim for themselves.
For more information go to the Revenue Scotland website.
Revenue Scotland has updated its guidance to reflect the changes to the timeframe for repayments of the Additional Dwelling Supplement (ADS) contained in the Coronavirus (Scotland) (No.2) Act 2020.
The legislation increases the timeframe by which some buyers can dispose of their previous main residence and still be eligible for a repayment of ADS from 18 to 36 months. It applies to buyers who purchased a new main residence prior to 25 March 2020, with an effective purchase date of between 24 September 2018 and 24 March 2020.
More information is available on the Revenue Scotland website: COVID-19 ADS Repayment Claims.
Revenue Scotland has introduced new functionality to the Scottish Electronic Tax System (SETS) system that allows Taxpayers to claim repayment of Additional Dwelling Supplement (ADS) entirely online.
Taxpayers would previously have submitted claims for repayment of ADS using a paper claim form.
More information and guidance is available on the Revenue Scotland LBTT How to guidance pages.
Land and Buildings Transaction Tax – temporary extension of nil rate band for residential property transactions
The Scottish Government temporarily increased the nil rate band for Land and Buildings Transaction Tax (LBTT) residential property transactions from £145,000 to £250,000. This change was introduced on 15 July 2020 and remains in place until 31 March 2021.
Rates for the Additional Dwelling Supplement (ADS) and non-residential LBTT remain unchanged.
Residential transactions for consideration of £40,000 or more still require to be notified to Revenue Scotland even if no tax is due.
|Purchase price||LBTT rate|
|Up to £250,000||0%|
|Above £250,000 to £325,000||5%|
|Above £325,000 to £750,000||10%|
Revenue Scotland has updated its guidance to reflect these changes. The guidance – which includes information on calculating the amount of tax that is due, information on making an online LBTT return and guidance for users of the Scottish Electronic Tax System (SETS) on identifying first-time buyers and corrections that should be made to such returns – can be found on the Revenue Scotland website.
Revenue Scotland welcomes feedback from users of SETS on the operation of the system.
Penalties and debt
Revenue Scotland introduced a temporary suspension of penalty and debt activity in March 2020. This has ended.
Outstanding tax must be paid and penalties may be changed if a return or payment is late.
If you are facing financial difficulties as a result of the COVID-19 pandemic, and it is likely to affect your ability to pay tax on time, you should contact Revenue Scotland as soon as possible by emailing email@example.com
There is guidance on the Revenue Scotland website.