Scottish Landfill Tax (SLfT) statistics: Q3 2025/26, October - December 2025
Key points
- £11.3 million in Scottish Landfill Tax (SLfT) was declared payable in Q3 2025/26 (October to December 2025). Total standard rate tonnage was 92,800 and total lower rate tonnage was 60,600.
- In Q3 2025/26, both standard rate and lower rate tonnages were the lowest recorded in any quarter to date, however, total SLfT declared due in Q3 2025/26 (£11.3m) was higher than in Q3 2024/25 (£11.2m). This is due to the increase in standard rate SLfT per tonne.
LBTT3050 - Investment zones relief
Investment Zones relief came into effect from 26 February 2026.
Scotland currently have 2 Investment Zones:
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: January 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £31.9m in January 2026. This was the highest amount for any month of January. This was 33% lower than in December 2025 (£47.3m) and 10% higher than in January 2025 (£29.1m).
- Non-residential LBTT, excluding ADS, was £14.2m in January 2026. This was 45% lower than December 2025 (£26.0m) and 15% lower than January 2025 (£16.8m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Scottish Government consultation launched on a Highlands and Islands exemption for Air Departure Tax (ADT)
At the 2026-27 Scottish Budget on 13 January 2026, the Scottish Government confirmed it would launch a consultation at the end of January on a Highlands and Islands exemption for Air Departure Tax (ADT). In line with that commitment, the Scottish Government has today published the consultation Delivering Scotland’s Air Departure Tax.
Cross border transactions
This section of the guidance provides details on the application of the Scottish Aggregates Tax for aggregate that has been supplied by a business located elsewhere in the UK, i.e. England, Wales or Northern Ireland (rest of the UK) to a customer in Scotland. For ease ‘rest of the UK’ has been abbreviated to rUK, throughout this section)
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 Part 2 - commencement
With effect from 19 January 2026 the following provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 are in force:
(a)section 54 (refusal of repayment claim by Revenue Scotland where other tax not paid),
(b)section 55 (penalties for failure to pay tax),
(c)section 56 (regulation making power for communications from Revenue Scotland to taxpayers),
How to apply for an alternative weighing method
If you have access to a working weighbridge, then you must use it to weigh all aggregates you commercially exploit.
Weighbridges or weighing machines must comply with the relevant weights and measures legislation.
In certain circumstances, we may agree for you to use an alternative method to weigh aggregate. These circumstances include where:
How to amend your SAT return or claim a repayment
You can make an amendment to a tax return up to 12 months after the filing date of that return.
The SAT return can be amended online through the SETS portal:
- on the ‘Dashboard’, select ‘all returns’;
- select the relevant return from the list of returns;
- then select the ‘Amend’ option.
This will then take you into the SAT return summary where you can begin making the necessary amendments.
Scottish Landfill Communities Fund (SLCF) to close new contributions from 1 April 2026.
The Scottish Government has today announced that it will introduce legislation before the Scottish Parliament to close The Scottish Landfill Communities Fund (SLCF) to new contributions from 1 April 2026.
Following public consultation on the future of the fund in 2025, and as a consequence of declining Scottish Landfill Tax revenues, the Scottish Government considers the fund is no longer sustainable in its current form.