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.
  • The tonnage of both standard and lower rate waste this quarter were also the lowest of any Q3, with standard rate tonnage being at its lowest ever.
  • 24 operators provided returns for the latest quarter, covering 43 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered.


Introduction

This publication is part of a quarterly series of Scottish Landfill Tax (SLfT) statistics, started in April 2015, which provides data on the total number of returns; total number of sites; total tax payable; total contributions to the Scottish Landfill Communities Fund; standard and lower rate waste tonnages, as reported to Revenue Scotland.

An Official Statistics Publication for Scotland

These statistics are official statistics. Official statistics are statistics that are produced by crown bodies, those acting on behalf of crown bodies, or those specified in statutory orders, as defined in the Statistics and Registration Service Act 2007.

Revenue Scotland statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.


SLfT Payable by quarter

SLfT was £11.2 million during the last quarter, 22% lower than the previous quarter (£14.4m).

Figure 1: Column chart showing SLfT declared by quarter. An additional line shows the 4 quarter moving average for SLfT declared due.

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Column chart showing SLfT declared by quarter. An additional line shows the 4 quarter moving average for SLfT declared due.

SLfT in Q3 of 2024/25 was the lowest for any quarter on record (£11.2m). In seven of the nine previous financial years, Q3 has been the lowest or second lowest quarter for SLfT declared due; 2024/25 is also following this pattern.

Total SLfT for the first three quarters of 2024/25 is £41.7m, which is 26% (£15m) lower than the first three quarters of the previous financial year. This is less than half of the SLfT declared due for the first three quarters of any year prior to 2023/24, with the exception of 2020/21, which was still only just short of being twice as high (£80.8m).


Tonnage by quarter

Standard rate tonnage was 25% lower than the previous quarter and lower rate tonnage was 14% lower. 

Figure 2: Line chart showing standard and lower rate tonnages by quarter.

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Line graph showing that standard rate tonnage was 25% lower than the previous quarter and lower rate tonnage was 14% lower.

Standard rate tonnage in Q3 of 2024/25 was 109,200, which is the lowest of any quarter on record. Lower rate tonnage was 129,800, which is tied with Q3 of 2023/24 as the lowest for any Q3, and is also tied as the fourth lowest for any quarter on record.

Total waste tonnage in the first three quarters of 2024/25 is 851,200, which is 19% lower than in the first three quarters of the previous year (1,051,900). This is also less than half of the total tonnage of the first three quarters of every financial year from 2018/19 (1,886,800) back to 2015/16 (2,186,300).


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Enquiries

For enquiries about this publication please contact:

Revenue Scotland Statistics & Management Information Team: statistics@revenue.scot 

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.
  • Gross Additional Dwelling Supplement for January was £17.8m, the highest for any January, but lower than the past three months. Note that the rate of ADS changed from 6% to 8% where the contract for the transaction was entered into after 4th December 2024.

Introduction

This publication is part of a monthly series of Land and Building Transaction Tax (LBTT) statistics, started in April 2015, which provides data on the number and value of notifiable transactions reported to Revenue Scotland.

An Official Statistics Publication for Scotland

These statistics are official statistics. Official statistics are statistics that are produced by crown bodies, those acting on behalf of crown bodies, or those specified in statutory orders, as defined in the Statistics and Registration Service Act 2007.

Revenue Scotland statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.


Residential LBTT

Figure 1: Residential LBTT, excluding ADS, by month, April 2015 – January 2025.

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Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.0 million in January 2025. This is a 35% decrease compared to December 2024.

Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.0 million in January 2025. This is a 35% decrease compared to December 2024.

Residential LBTT, excluding ADS, was 35% lower in January 2025 (£29.0m) than in the previous month (£44.6m). Every year since 2015 has seen a decrease in residential LBTT, excluding ADS, between the months of December and January. Fewer houses are purchased in January than in December, with both January and February typically being a low point in the year for both residential LBTT revenue and residential LBTT returns submitted.

Figure 2: Residential LBTT, excluding ADS, declared in January of each year, 2016-2025.

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Residential LBTT, excluding Additional Dwelling Supplement (ADS), was the highest yet for the month of January (£29.0 million).

Residential LBTT, excluding Additional Dwelling Supplement (ADS), was the highest yet for the month of January (£29.0 million).

Residential LBTT, excluding ADS, was 10% higher in January 2025 (£29.0m) than in January 2024 (£26.4m). The number of residential LBTT returns submitted in the month of January has been relatively consistent over the years (high of 7,040 in 2021; low of 5,710 in 2023), so the general trend of increasing LBTT revenue is due to rising property prices.

Figure 3: Residential LBTT returns submitted in January each year, 2016-2025.

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6,380 Residential LBTT returns were submitted in January 2025.

6,380 Residential LBTT returns were submitted in January 2025.


Non-Residential LBTT, excluding ADS

Figure 4: Non-residential LBTT, excluding ADS, by month, April 2015 – January 2025.

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Non-residential LBTT, excluding ADS, was £16.8 million in January 2025. This is a 36% decrease compared to December 2024.

Line chart displaying non-residential LBTT, excluding ADS,  was £16.8 million in January 2025. This is a 36% decrease compared to December 2024.

Non-residential LBTT, excluding ADS, was 36% lower in January 2025 (£16.8m) compared to the previous month (£26.3m). This drop between December and January is normal, as non-residential LBTT is typically high in December each year.

Figure 5: Number of non-residential LBTT returns submitted, by type of return, by month, January 2024 – January 2025.

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The number of non-residential conveyance returns submitted in January 2025 was the lowest since January 2024. Lease reviews and lease returns increased slightly on the previous month.

The number of non-residential conveyance returns submitted in January 2025 was the lowest since January 2024. Lease reviews and lease returns increased slightly on the previous month.

Non-residential conveyance returns decreased by 41% in January 2025 compared to the previous month. This drop is expected and follows the usual pattern seen between December and January each year. The number of new leases increased slightly on the previous month, as did the number of lease review returns (which includes 3-year, 6-year and 9-year lease reviews, as well as assignation and termination returns).


Additional Dwelling Supplement (ADS)

Figure 6: Number of LBTT returns received which declared ADS due, for each month of January, 2017-2025.

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The number of LBTT returns received which declared ADS due was 1,330 in January 2025. This is slightly lower than January 2024 and is the lowest for any month of January on record, though not by a large margin.

The number of LBTT returns received which declared ADS due was 1,330 in January 2025. This is slightly lower than January 2024 and is the lowest for any month of January on record, though not by a large margin. 

The number of LBTT returns received with ADS declared due was 2% lower in January 2025 (1,330) compared to January 2024 (1,360). This is the lowest so far for the month of January and is 36% lower than the high for the month of January (2,080) received in 2019.

Figure 7: Gross ADS declared due in each month of January, 2017-2025.

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Gross ADS declared in January 2025 was £17.8 million. This is the highest for any month of January.

Gross ADS declared in January 2025 was £17.8 million. This is the highest for any month of January. 

Gross ADS (ADS before reclaims are deducted) was £17.8m in January 2025. This is the highest figure for any month of January. The increase in gross ADS compared to January 2024, despite fewer returns with ADS due, is largely due to the ADS rate increasing from 6% to 8% in December 2024. 


Tell us what you think

We are always interested to hear from our users about how our statistics are used, and how they can be improved.

Enquiries

For enquiries about this publication please contact:
Revenue Scotland Statistics & Management Information Team: statistics@revenue.scot

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.
  • Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions. Non-residential LBTT excluding ADS was £27.4m in December 2024. Consistent with most years, December was the month with the highest non-residential revenue in 2024, but only the fifth highest December since 2015.
  • Gross Additional Dwelling Supplement for December was £22.2m, the highest for any December, but lower than the past two months. The proportion of transactions with ADS declared remained relatively stable compared to recent months at 21%. Note that the rate of ADS changed from 6% to 8% where the contract for the transaction was entered into after 4th December 2024.
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Residential LBTT, excluding ADS, declared in December of each year
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Non-residential LBTT, excluding ADS, declared in December of each year
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Gross ADS, declared in December of each year

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.
  • Non-residential revenues are highly variable between months, due to the impact of small numbers of high value transactions. Non-residential LBTT excluding ADS was £22.6m in November 2024. This was above average compared to the previous 12 months (£17.8m) and the highest since April 2024.
  • Gross Additional Dwelling Supplement for November was £23.1m, the fourth highest figure for any month. The proportion of transactions with ADS declared remained relatively stable compared to recent months at 21%.
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Chart showing residential LBTT, excluding ADS, declared in November of each year. The figure for 2024/25 is £45.0 million, an increase compared to the figure of £40.1 million last year.
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Graph showing the gross ADS declared in November of each year. The figure for 2024/25 reads £23.1 million, a rise from last year.

Quarterly SLfT Statistics

These Scottish Landfill Tax (SLfT) quarterly statistics provide data, as reported to Revenue Scotland, on:

  • the total number of returns, total number of sites
  • total tax payable
  • total contributions to the Scottish Landfill Communities Fund
  • standard and lower rate waste tonnages 

The dates of forthcoming Official Statistics published by producers in Scotland are published by the Chief the Statistician here: Official statistics: forthcoming publications - gov.scot

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.

The tonnage of both standard and lower rate waste this quarter were also the lowest of any Q2. They were higher than Q3 and Q4 of the previous year, but the second halves of a year tend to see lower amounts of waste landfilled.

25 operators provided returns for the latest quarter, covering 44 sites. Note that some sites may submit a nil return some quarters. Operators are liable to submit a return until they are de-registered

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Bar chart showing Scottish Landfill Tax declared payable by quarter. The latest quarter is Q2 2024/25, which is lower than Q1. The trendline on the chart is descending.

 

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A line graph showing tonnes of taxable waste declared by quarter. The latest quarter shown is Q2 2024-25. The line representing Standard rate waste is descending each quarter, and is now roughly overlapping the line representing Lower rate waste.

 

Note - to make the information in this publication more accessible to users, charts and additional commentary have been added, as well as some formatting changes (for example, to support the use of assistive technology such as screen reader software). If you have any comments regarding these changes or the overall publication, please contact us at: statistics@revenue.scot 

Scottish Budget 2025 to 2026 changes to Land and Buildings Transaction Tax (LBTT)

The Scottish Government has today announced as part of its 2025 to 2026 Scottish Budget that the rate of Additional Dwelling Supplement (ADS) will increase to 8%. The revised rate will apply to contracts entered into on or after 5 December 2024. For contracts entered into on or before 4 December the previous rate of 6% will apply.  

Revenue Scotland has updated the SETS system and its online guidance and calculators in advance of the rate change coming into effect.

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