Find out information about Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), future devolved taxes, legislative and practical tax guidance.
Land and Buildings Transaction Tax
Tax guidance for
Residential properties
Find out how LBTT applies to residential properties.
Residential property with
Additional Dwelling Supplement
Find out how LBTT applies to residential properties with ADS.
Tax guidance for
Non-residential properties
Find out how LBTT applies to non-residential properties.
Tax guidance for
Lease Transactions
Find out how LBTT applies to leases on commercial properties.
SLfT tax guidance
About SLfT
Find out how the SLfT tax works, what information we keep in the Scottish Landfill Tax Register and our role in the Scottish Landfill Community Fund.
SLfT
Guidance and services
Includes how to register, submit and pay tax.
How to apply for water discounts, non-disposal area, restoration and alternative weighing methods.
SLfT tax guidance
SLfT rates and accounting periods
View SLfT rates and accounting periods.
Scottish Landfill Tax
Future devolved taxes
Find out information for Scotland future devolved taxes.
Scottish Aggregate Tax
Scottish Aggregate Tax
- March 2016 – Scottish Aggregates Tax devolved by the Scotland Act 2016
- November 2023 – Scottish Aggregates Bill Introduced to Parliament
- April 2026 – Scottish Aggregates Tax replaces UK Aggregates Levy in Scotland
Air Departure Tax
Air Departure Tax
- Beyond April 2020
The introduction of ADT has been deferred to beyond April 2020. The UK Government will maintain the application of ADT in Scotland in the interim. - July 2017
The Air Departure Tax (Scotland) Act 2017 makes provisions for ADT. - March 2016
Air Passenger Duty is devolved by the Scotland Act 2016.
Air Departure Tax