Question reference: S5W-35932
- Asked by: Jackson Carlaw, MSP for Eastwood, Scottish Conservative and Unionist Party
- Date lodged: 10 March 2021
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Current status: Answered by Ivan McKee on 19 March 2021
Question
To ask the Scottish Government how many claims have been made to Revenue Scotland for a repayment of the Additional Dwelling Supplement in each year since 2016, and how many of the requests have been (a) accepted and (b) declined.
Answer
Revenue Scotland publishes statistics on Land and Buildings Transaction Tax (LBTT) in its role as the tax authority responsible for the collection and management of the fully devolved taxes .
Table 3 of Revenue Scotland’s monthly LBTT official statistics publication shows the number of accepted claims for a repayment of the Land and Buildings Transaction Tax Additional Dwelling Supplement, by month of receipt of the original transaction. The statistics are available at: https://www.revenue.scot/about-us/publications/statistics/lbtt-statistics#overlay-context=about-us/publications/statistics .
Revenue Scotland does not publish data regarding the number of claims which are rejected.