Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Help shape the future of Revenue Scotland's digital tax platform
Revenue Scotland is beginning work to procure and develop the next generation of its Scottish Electronic Tax System (SETS), known as SETS.
SETS is the online platform used by taxpayers, agents and other representatives to manage tax transactions and access Revenue Scotland services. As we prepare for the third version of SETS, we want to hear from the people and organisations who use the service today.
Reappointment of Co-Opted Members of Revenue Scotland Board Committees
We are pleased to announce the reappointment of the three co-opted members of Revenue Scotland’s Board Committees: Elizabeth Barnes to the Staffing and Equalities Committee, Julie Hesketh-Laird, and Stephen Ramsay, both to the Audit and Risk Committee.
These reappointments will be for a further 18-month term, running from 3 August 2026 to 2 February 2028.
Welcoming the reappointments, Aidan O’Carroll, Chair of the Revenue Scotland Board, said:
Land and Buildings Transaction Tax (LBTT) monthly statistics: June 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.2m in June 2026. This was 17% higher than in May 2026 (£40.2m) and 4% higher than in June 2025 (£45.4m).
- Non-residential LBTT, excluding ADS, was £14.5m in June 2026. This was 27% higher than May 2026 (£11.4m) and 19% lower than June 2025 (£17.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Jean Lindsay steps down from the Revenue Scotland Board
We would like to send our heartfelt thanks and best wishes to Jean Lindsay, who steps down from the Revenue Scotland Board after seven years on 30 June 2026.
Jean attended her final board meeting on 13 May 2026, where she was presented with a cake for her years of service.
Aidan O’Carroll, Chair of the Revenue Scotland Board, said:
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: May 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £40.2m in May 2026. This was 9% higher than in April 2026 (£37.0m) and 10% higher than in May 2025 (£36.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in May 2026. This was 34% lower than April 2026 (£17.4m) and 28% lower than May 2025 (£15.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
ADS Reliefs: contents
| Reference | Details |
|---|---|
| LBTT10062 | Relief from ADS for joint buyers replacing a main residence (single owner disposal) |
| LBTT10062 |
Scottish Landfill Tax (SLfT) statistics: Q4 2025/26, January - March 2026 and annual trends
Reconstruction and acquisition relief: contents
Overview of LBTT guidance on reconstruction relief and acquisition relief.
| Reference | Details |
|---|---|
| LBTT3029 | Reconstruction relief and acquisition relief |
| LBTT3030 | Reconstruction relief |
Group relief: contents
LBTT guidance on tax relief where at the effective date of a land transaction the seller and buyer are both companies in the same group.
| Reference | Details |
|---|---|
| LBTT3025 | Group relief |
| LBTT3026 | Withdrawal of group relief |
| LBTT3027 |