Question reference: S6W-11023
- Asked by: Miles Briggs, MSP for Lothian, Scottish Conservative and Unionist Party
- Date lodged: 20 September 2022
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Current status: Answered by Tom Arthur on 3 October 2022
Question
To ask the Scottish Government how much has been raised by the Additional Dwelling Supplement in each year, broken down by local authority area.
Answer
As the tax authority with responsibility for the collection and management of Scotland’s devolved taxes, Revenue Scotland publishes monthly and annual data on its website regarding the number of property conveyances and non-residential leases subject to the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS) and the associated tax liabilities. These are available at https://revenue.scot/news-publications/publications/statistics .
Local authority level data is published on an annual basis, as part of Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes. The report for 2020-21, which provides data for the period from 1 April 2015 to 31 March 2021, is available at: Annual Summary of Trends in the Devolved Taxes 2020-2021 | Revenue Scotland . The report for 2021-2022 is due to be published in November or December 2022.
In particular, the ‘Data for Figure 19’ tab in the figures and tables file of this publication includes estimates of gross ADS declared due for qualifying conveyances by local authority and year. This tab also includes information on the proportion of ADS revenue which taxpayers did or did not intend to reclaim in each local authority area.