About Revenue Scotland

Revenue Scotland is responsible for the collection and management of Scotland’s devolved taxes: currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). With effect from 1 April 2026, we will be responsible for the collection and management of Scottish Aggregates Tax. Further devolved taxes are in the pipeline - Air Departure Tax and Scottish Building Safety Levy.

Equalities Mainstreaming Progress Report 2024-26

Chief Executive foreword

I am pleased to present our Equalities Mainstreaming Progress Report for the period 2024 - 2026.

When I joined Revenue Scotland, I saw straight away that our people take equality and inclusion seriously. It shapes how we work every day.

A few months in, and I continue to see this both in our strategic thinking and daily work. Our approach ensures that our values apply to service users and staff alike, and this report highlights the benefits of our people-centric approach.

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.

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