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  1. You are here:  
  2. Home
  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 Taxes: What's New 2026? : Login or subscribe to read more...
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?

  • IHT: Summary of reliefs
  • Canned wine R&D project crushed
  • Professional bodies make 2026 Budget representations
  • SME Tax Update 8 October 2026
  • IHT: Transfers by close companies
  • Liquid collagen anti-ageing products not 'food' for VAT purposes
  • HMRC loses appeal on BA cabin crew accommodation
  • FTT upholds takeaway VAT registration after TOGC
  • Input tax deduction on payroll arrangements denied
  • SME Tax Update 1 October 2026
  • Welsh Budget 2027-28 date announced
  • Addison Lee founder domiciled in England
  • No green light for 'Hulk' R&D relief claim
  • Beneficial owner of property liable for CGT
  • SME Tax Update 24 September 2026
  • Additional functionality coming to agent and online service accounts
  • Agent Update 147: September 2026
  • HMRC write to contractors over incorrect CIS deduction rates
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