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 |
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.