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.
Revenue Scotland marks the introduction of the Scottish Aggregates Tax (SAT)
Revenue Scotland is pleased to confirm the introduction of Scottish Aggregates Tax (SAT), Scotland’s newest fully devolved tax, replacing the UK Aggregates Levy for all aggregate commercially exploited in Scotland. SAT comes into force following Scottish and UK Government legislation to switch-off the UK Aggregates Levy in Scotland and establish SAT.
Celebrating a decade of trusted administration: Highlights from our 10 year anniversary external events programme
As we mark ten years of delivering trusted, high quality tax administration, our anniversary year has provided the perfect opportunity to reflect with our partners and stakeholders on how far we’ve come - and to look ahead with renewed ambition. Over the past several months, we’ve hosted a programme of events designed to bring together partners, policymakers, experts and colleagues from across the public sector and beyond.
Driving better public outcomes through data, digital strategy and AI: Insights from Revenue Scotland’s anniversary webinar series
As part of Revenue Scotland’s 10th anniversary programme, two recent webinars brought together leading thinkers from across the UK and international public sectors – exploring how data, digital strategy, and AI can help organisations build trust, improve services, and operate with purpose and confidence.
Getting data right: Why quality, culture, and trust matter
Webinar held 19 February
Annex D: Key Terms
| Term | Definition |
|---|---|
| Consumer duty | A requirement for public bodies to consider how their policies and services affect consumers and ensure they are treated fairly. |
| Continuous improvement (CIMP) | An ongoing programme that delivers enhancements to systems and services—such as accessibility updates to SETS - to improve performance and user experience. |
| Declaration rates |
Annex C: Revenue Scotland People Survey - Equality and diversity
The Revenue Scotland People Survey asks if staff were discriminated against at work in the past 12 months and on what grounds. Due to small numbers, the detailed breakdown of discrimination responses has been suppressed to protect anonymity. The data is suppressed if less than 5% colleagues report experiencing discrimination.