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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

Tax news in brief 3 June 2026
  • Article
  • 03 Jun 2026
Highlights from the broader tax news for the week ending 3 June 2026, including a reminder from HMRC for agents not to use clients’ log-in details.
Tax news in brief 17 February 2026
  • Article
  • 17 Feb 2026
Highlights from the broader tax news for the week ending 17 February 2026, including: guidance from HMRC on the new 40% first year allowance (FYA); and an update on the roll-out of GOV.UK One Login.
Scottish Budget makes changes to income tax thresholds
  • Article
  • 14 Jan 2026
ICAEW’s Tax Faculty highlights some of the key announcements from the Scottish Budget, including changes to the income bands for the starter, basic and intermediate rates of Scottish income tax and a package of non-domestic (business) rates reliefs.
Draft Welsh Budget sets out changes to land transaction tax
  • Article
  • 21 Oct 2025
The Welsh Government has ruled out increases to the Welsh rates of income tax and the thresholds for land transaction tax (LTT) for 2026-27 and has announced changes to LTT multiple dwellings relief (MDR).
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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 Stamp duty and land transfer taxes (SDLT, LBTT and LTT)
  • eBook chapter
  • 2026
  • 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 taxes
  • eBook chapter
  • 2026
  • Pete Miller, et al.
  • Miller Hardy and Ismail on Company Reorganisations
A chapter on stamp taxes, in this practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions.
Exclusive Scottish and Welsh taxes
  • eBook chapter
  • 2026
  • Lucy Webb
  • Bloomsburys Tax Rates and Tables
Tax rates and tables for devolved Scottish and Welsh taxes. Helpful additional commentary is included with the rates and tables.
Exclusive Stamp taxes 2026/27
  • eBook
  • 2026
  • Ros Martin
Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax, plus devolved Scottish and Welsh taxes.
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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Land and buildings transaction tax 2024/25
  • eBook
  • 2024
  • Graeme Connell
  • Bloomsbury
A guide to land and buildings transaction tax.
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 terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

ICAEW representations

ICAEW REP 097/25 Appropriate mechanisms for making changes to the Welsh tax acts
  • Representation
  • 27 Nov 2025
  • PDF (212kb)
A representation dated 27 November 2025 to a consultation published by HMRC on 8 September 2025.
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.

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.
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