The first new national Scottish taxes introduced by a Scottish Parliament in more than 300 years are being collected from today.
From this morning, the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) replace Stamp Duty Land Tax and UK landfill tax respectively. The powers to administer the two new taxes follows the passage of the Scotland Act 2012.
Revenue Scotland Chair Dr Keith Nicholson, Programme Director Murdoch Macleod and Deputy First Minister John Swinney met some of the solicitors using the new cheap michael kors LBTT online returns system during a visit this morning to Brodies LLP in Edinburgh.
Mr Swinney said:
“Today is historic. For the first time in 300 years, with the launch of Revenue Scotland, Scotland is able to collect and michael kors handbags manage some of our own taxes.
“Years of preparation and consultation have gone into ensuring this independent agency is ready to manage these two new taxes as of today.
“In particular, our approach to establishing new taxes in michael kors handbags Scotland has been widely welcomed for both our consultation with those who use the system and our efforts to tackle potential tax avoidance and evasion.
“Our residential LBTT rates and bands, which were approved by the Scottish Parliament, mean that no tax will be payable on 50 per cent of house purchases and more than 40,000 home buyers will pay less tax than they would under UK SDLT.
“Our tax decisions have been driven by the principle that taxes should be proportionate to the ability to pay.
The passion, commitment and dedication of every single member of my team has been inspirational and humbling.
“This is a significant achievement of which everyone at Revenue Scotland should be rightly proud.”
Isobel d’Inverno, Head of Corporate Tax at Brodies, said:
“It has been cheap Michael Kors handbags a pleasure working with Revenue Scotland to achieve ‘go live’ of the online LBTT system today.
“The Revenue Scotland team has worked incredibly hard in a very challenging timescale and the process has been collaborative and constructive, involving input from across the legal profession.
“Our comments and suggestions have been listened to, and the result is a user friendly and intuitive online tax system which should make life easier for solicitors Michael Kors from China dealing with property transactions in Scotland.”
Notes to editors
Revenue Scotland was set up as an administrative unit of the Scottish Government in 2012. In 2015, in line with international good practice, it became established in statute as a Non Ministerial Department and therefore operates at arm’s length Michael Kors outlet from Ministers.
The Revenue Scotland and Tax Powers Act (RSTPA) was passed by the Scottish Parliament on 19 August 2014. This provides for the establishment of Revenue Scotland and Scottish Tax Tribunals; puts in place a general anti avoidance rule; and makes provision about the collection and management of cheap michael kors devolved taxes. Royal Assent was granted on 24 September 2014. The Land and Buildings Transaction Tax (Scotland) Act 2013 and Landfill Tax (Scotland) Act 2014 establish the two taxes.
Revenue Scotland has worked closely with Registers of Scotland, SEPA and HMRC to co ordinate communications and engagement activities for the devolved Michael Kors Handbags taxes over the last 18 months.Articles Connexes：
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