Monthly Land and Buildings Transaction Tax (LBTT) Statistics: February 2026

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £31.0m in February 2026. This was the highest amount for any month of February. This was 3% lower than in January 2026 (£31.9m) and 6% higher than in February 2025 (£29.3m).
  • Non-residential LBTT, excluding ADS, was £13.9m in February 2026. This was 2% lower than January 2026 (£14.2m) and 8% lower than February 2025 (£15.1m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.

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.

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.

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), 

Subscribe to