ICAEW.com works better with JavaScript enabled.

Devolved taxes

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

Contents
Back to top

Features and articles

Tax news in brief 21 August 2024
  • Article
  • 20 Aug 2024
Highlights from the broader tax news for the two weeks ending 21 August 2024, including updates on: requesting overlap relief information from HMRC; the abolition of land transaction tax multiple dwellings relief; and further changes to the legislation providing for the abolition of the pensions lifetime allowance.
Tax news in brief 17 July 2024
  • Article
  • 17 Jul 2024
Highlights from the broader tax news for the week ending 17 July 2024, including: details of the Treasury’s new ministerial team; a change to the rules for land transaction tax; and a new VAT tool from HMRC.
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.
Read more

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 Stamp duty and land transfer taxes (SDLT, LBTT and LTT)
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Expert guidance on the treatment of partnership assets for the purposes of stamp duty land tax and the land transfer tax regimes in Scotland and Wales.
Exclusive Stamp duty land tax, land and buildings transaction tax and land transaction tax
  • eBook chapter
  • 2024
  • Mark McLaughlin
Guidance on the general rules for stamp duty land tax (SDLT), land and buildings transaction tax (LBTT) and land transaction tax (LTT) and their application to the acquisition of buy-to-let property.
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 24 May 2024. Helpful additional commentary is included with the rates and tables.
Exclusive Scotland - land and buildings transaction tax
  • eBook chapter
  • 2024
  • Ros Martin
  • Stamp Taxes
A chapter providing an outline of Land and Buildings Transaction Tax (LBTT) in Scotland.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

View all

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.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Watch a Tax Faculty webinar

Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

You can register for Tax Faculty webinars by visiting our events page.
Register now
Cameraman filming

Looking for support?

Faculty exclusive
Two women staring at a computer screen
TAXconnect

TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to Tax Faculty members on a range of tax problems for a nominal fee.

Search the directory
Library & Information Service
Compass on an orange background
Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.