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  1. You are here:  
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  3. Devolved Taxes
  4. Scotland

Scotland

The guides and checklists in this section of the Practical Tax Database cover Scottish Tax. This section of the site is developing as the new legislation develops.

Articles
Title
Scottish Landfill Tax
Scottish Taxes: What's New 2025? : Login or subscribe to read more...
LBTT: Multiple Dwellings Relief : Login or subscribe to read more...
Scottish LBTT Rates
Statutory Review by Revenue Scotland : Login or subscribe to read more...
Scottish Income Tax Rates
Scottish Income Tax: Am I a Scottish taxpayer? : Login or subscribe to read more...
Scottish Income Tax: Trusts & Estates : Login or subscribe to read more...
LBTT vs SDLT: Comparing the rates and additional dwellings charge : Login or subscribe to read more...
LBTT: Additional Dwelling Supplement : Login or subscribe to read more...
LBTT: Land and Buildings Transaction Tax : Login or subscribe to read more...
Scottish Income Tax : Login or subscribe to read more...
Scottish plastic bag charge (VAT)

 

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What's new?

  • Ross Martin Tax: SME Tax Update 12 June 2025
  • Treasury's tax policy making principles
  • Income from jointly owned property taxable on one owner
  • Government feedback on taxation of 'carried interest'
  • HMRC's handling of phishing incident 'unacceptable'
  • Strictly Ballroom means standard-rated for VAT
  • Failure to claim Multiple Dwellings Relief a 'mistake'
  • Ross Martin Tax: SME Tax Update 5 June 2025
  • No trade, no Entrepreneurs’ Relief
  • Capital reduction not exempt from TiS rules
  • Walkers ‘Sensations Poppadoms’ standard-rated for VAT
  • Unauthorised access of HMRC online accounts
  • New guidance on MTD and professional standards
  • Supercar driving experiences qualified for VAT reduced rating
  • SME Tax Monthly Summary May 2025
  • Ross Martin Tax: SME Tax Update 29 May 2025
  • Advisory fuel rates from 1 June 2025
  • Increase in SEIS investments but decreases in other investor reliefs
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