Welsh government consults on LTT multiple dwellings relief
The Welsh government is consulting on several changes to land transaction tax, including the abolition of multiple dwellings relief.
Devolved taxes
Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.
In this section
Features and articles
Tax news in brief 31 January 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
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
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
LTT relief for Welsh freeports will be different
Welsh government consultation on land transaction tax (LTT) relief for special tax sites in freeports and investment zones highlights six differences compared to the stamp duty land tax (SDLT) relief in England.
Have your say: extending the LTT refund window
The Welsh government proposes to extend the three-year exception and refund period for higher land transaction tax (LTT) residential rates in specified circumstances.
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.
Bloomsbury's tax rates and tables 2024/25: Spring Budget Edition
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
Stamp taxes
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.
Scotland - land and buildings transaction tax
A chapter providing an outline of Land and Buildings Transaction Tax (LBTT) in Scotland.
Wales - land transaction tax
A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.
Scottish income tax
A full chapter providing a practical overview of Scottish income tax.
Welsh income tax
A full chapter providing a practical overview of Welsh income tax.
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ICAEW representations
ICAEW REP 027-24 Scotland's circular economy and waste route map to 2030
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
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
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
A representation dated 4 April 2023 to a consultation published by Scottish Government on 8 February 2023.
Further support
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.
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
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.
OBR: Scotland, Wales and Northern Ireland
Information on the devolution of fiscal powers to the Scottish Parliament and the Welsh and Northern Irish Assemblies, including a timeline of milestones and forthcoming changes, and summaries describing the current status of devolved taxes in each region.
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