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Devolved taxes

Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.

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Features and articles

Welsh government consults on LTT multiple dwellings relief
  • Article
  • 11 Apr 2024
The Welsh government is consulting on several changes to land transaction tax, including the abolition of multiple dwellings relief.
Tax news in brief 31 January 2024
  • Article
  • 30 Jan 2024
Highlights from the broader tax news for the week ending 31 January 2024, including: Finance Bill 2023-24 amendments; the administration of Scottish and Welsh income tax; changes to insolvency guidance for VAT; and updated HMRC guidance relating to collective investment vehicles.
ICAEW technical round-up: January 2024
  • Article
  • 30 Jan 2024
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
Scotland: new LBTT relief and changes to the ADS
  • Article
  • 23 Jan 2024
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Scottish and Welsh taxes
  • eBook chapter
  • 2024
  • Lucy Webb
  • Bloomsburys Tax Rates and Tables
Tax rates and tables for devolved Scottish and Welsh taxes, as at 6 April 2024. Helpful additional commentary is included with the rates and tables.
Exclusive Scottish income tax
  • eBook chapter
  • 2024
  • John Hiddleston Azets
  • Income Tax
A full chapter providing a practical overview of Scottish income tax.
Exclusive Welsh income tax
  • eBook chapter
  • 2024
  • John Hiddleston Azets
  • Income Tax
A full chapter providing a practical overview of Welsh income tax.
Exclusive Stamp taxes
  • eBook chapter
  • 2023
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
Practical advice on stamp taxes, including stamp duty land tax (SDLT) in England or Northern Ireland, land and buildings transaction tax (LBTT) in Scotland and land transaction tax (LTT) in Wales, in relation to incorporating or disincorporating a business.
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ICAEW representations

ICAEW REP 027/24 Scotland's circular economy and waste route map to 2030
  • Representation
  • 18 Mar 2024
  • PDF (378kb)
A representation dated 15 March 2024 to a consultation published by the Scottish Government on 18 January 2024.
ICAEW REP 017/24 Consultation on the proposed land transaction tax (LTT) special tax sites relief
  • Representation
  • 12 Feb 2024
  • PDF (247kb)
A representation dated 9 February 2024 to a consultation published by the Welsh Government on 19 December 2023.
ICAEW REP 040/23 Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
  • Representation
  • 12 May 2023
  • PDF (145kb)
A representation dated 11 May 2023 to a consultation published by the Scottish Government on 17 March 2023.
ICAEW REP 029/23 ADS Proposed Amendments
  • Representation
  • 04 Apr 2023
  • PDF (198kb)
A representation dated 4 April 2023 to a consultation published by Scottish Government on 8 February 2023.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Land Transaction Tax
  • Website
  • Llywodraeth Cymru

Our range of guidance and services for Land Transaction Tax and Landfill Disposal Tax.

Land and Buildings Transaction Tax
  • Website
  • Revenue Scotland

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.

Revenue Scotland
  • Website
  • Revenue Scotland
Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.
Welsh taxes
  • Website
  • Welsh Government
Official information on devolved taxes in Wales with links to further guidance on and rates for Landfill Disposals Tax, Land Transaction Tax, and income tax.
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