Scottish Building Safety Levy (SBSL)
The fourth devolved tax to be introduced will be the Scottish Building Safety Levy.
Scottish Government plan to introduce the Levy in 2026 which will provide funding for Scotland’s Cladding Remediation Programme to address unsafe cladding on buildings.
This will be a new devolved tax paid by developers of new-build residential properties, equivalent to the UK Government’s Building Safety Levy for England.
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.
Members reappointed to the Revenue Scotland Board
The Minister for Public Finance, Mr McKee, has announced the reappointment of Jean Lindsay, Ken Macintosh, Robert MacIntosh and Idong Usoro as Members of the Revenue Scotland Board.
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.
Monthly LBTT Statistics: December 2024
Key points
- Total LBTT, excluding ADS (Additional Dwelling Supplement, which can be reclaimed), was £72m in December 2024. This is second highest of any month after December 2021.
- Residential LBTT, excluding ADS (£44.6m) was the highest for any month of December, but lower than the previous two months.
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.
Monthly LBTT Statistics: November 2024
Key points
- Total LBTT excluding Additional Dwelling Supplement (ADS) was £67.6m in November 2024. This is relatively high for the month of November, and the fifth highest of any month to date.
- Residential LBTT excluding ADS (£45.0m) was the second highest for any month of November.
Quarterly SLfT Statistics
These Scottish Landfill Tax (SLfT) quarterly statistics provide data, as reported to Revenue Scotland, on:
Quarterly SLfT Statistics Q2 2024-25
Commentary
£14.4 million in Scottish Landfill Tax (SLfT) was declared payable for the latest quarter, July to September 2024 (Q2, 2024/25). Total standard rate tonnage was 144,700 and total lower rate tonnage was 150,900.
The total SLfT declared due in Q2 of 2024/25 is the lowest of any Q2. This is consistent with the long-term trend for declining SLfT declared due, resulting from the decreasing tonnage of standard rate taxable waste.