Date lodged: 8 May 2019
To ask the Scottish Government, further to the statement by Revenue Scotland statement that “estimates of gross Additional Dwelling Settlements [are] declared due by local authority,” whether it will provide (a) a breakdown of the responsibility for and (b) th erevenue allocation of Land and Buildings Transaction Tax (LBTT) returns.
Answered by: Kate Forbes 17 May 2019
Estimates of the number of additional dwelling transactions and the gross Additional Dwelling Supplement (ADS) revenues due according to the local authority in which the relevant property is located are provided annually by Revenue Scotland in Figures 17 and 18 of their publication, Annual Summary of Trends in the Devolved Taxes (2017-18). The transactions and revenue figures can be found at the following link: https://www.revenue.scot/about-us/publications/statistics .