Monthly LBTT Statistics: February 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.3m in February 2025. This was 1% higher than in January 2025 (£29.0m) and 27% higher than in February 2024 (£23.1m).
  • Non-residential LBTT, excluding ADS, was £15.0m in February 2025. This was 11% lower than January 2025 (£16.8m) and 15% lower than February 2024 (£17.7m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

Scottish Landfill Tax (SLfT) quarterly statistics: Q3 2024/25

Key points

  • £11.2 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, October to December 2024 (Q3, 2024/25). Total standard rate tonnage was 109,200 and total lower rate tonnage was 129,800.
  • The total SLfT declared due in Q3 of 2024/25 is the lowest of any quarter. This is consistent with the long-term trend for declining SLfT declared due, resulting from the decreasing tonnage of standard rate taxable waste.

Monthly LBTT Statistics: January 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.0m in January 2025. This was 35% lower than in December 2024 (£44.6m) but 10% higher than in January 2024 (£26.4m).
  • Non-residential LBTT, excluding ADS, was £16.8m in January 2025. This was 36% lower than December 2024 (£26.3m) but 94% higher than January 2024 (£8.9m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.

Announcement of three new members co-opted to Revenue Scotland’s Board Committees

The appointment of Julie Hesketh-Laird and Stephen Ramsay will be to the Revenue Scotland’s Audit and Risk Committee. They will join the Committees' existing Board Members, Martin McEwen, Chair of the Audit and Risk Committee (who will be stepping down from the Board in July 2025), Robert MacIntosh and Simon Cunningham. 

Revenue Scotland Board Member appointment (two posts)

As a Board member for Revenue Scotland you will be part of a dynamic team, helping to fund Scotland’s public services through the collection and management of devolved taxes.

The Minister for Public Finance wishes to appoint two new Board members and is looking for individuals to help deliver our strategic ambitions. 2025 will be our 10-year anniversary and we are looking for individuals who see the bigger picture, and have the strategic vision, governance and leadership skills to support us to be the very best we can be as an organisation.

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