Rates Announced for Scotland’s Devolved Taxes

United Kingdom

During today’s Scottish Budget, rates were announced for Scotland’s two devolved taxes, Land and Buildings Transaction Tax and Scottish Landfill Tax.

The rates are:

Land and Buildings Transaction Tax - non-residential purchases

Click here to view this table

Scottish Landfill Tax

Lower rate will be £2.60 per tonne
Standard rate will be £82.60 per tonne

For full details on the new taxes (which come into force from April 2015) and the further Scottish tax changes which may arise from the on-going Scottish devolution debate, go to our Tax page on the Scot-Next site.