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
Revision notice: This statistical publication, when first published on 5 June 2026, contained an error in the breakdown of tonnage by EWC (European Waste Code) for the year 2025/26. This has been corrected and re-published on 4 August 2026.
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 |
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: April 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £37.0m in April 2026. This was 3% higher than in March 2026 (£36.0m) and 4% lower than in April 2025 (£38.5m).
- Non-residential LBTT, excluding ADS, was £17.4m in April 2026. This was 8% lower than March 2026 (£19.0m) and 7% higher than April 2025 (£16.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Implementation of Scottish Aggregates Tax - Integrated Impact Assessment
| Activity | Implementation of Scottish Aggregates Tax |
| Summary of aims and desired outcomes |
The Scotland Act 2016 empowered the Scottish Parliament to legislate for the tax on the commercial exploitation of aggregate in Scotland to replace UK Aggregates Levy. |
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: March 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £36.0m in March 2026. This was 17% higher than in February 2026 (£30.9m) and 7% higher than in March 2025 (£33.7m).
- Non-residential LBTT, excluding ADS, was £19.1m in March 2026. This was 37% higher than February 2026 (£13.9m) and 28% lower than March 2025 (£26.6m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.