Find information about Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), Scottish Aggregates Tax (SAT), future devolved taxes, legislative and practical tax guidance.
Land and Buildings Transaction Tax
Scottish Aggregates Tax (SAT)
Scottish Landfill Tax
Future devolved taxes
Find out information for Scotland future devolved taxes.
Scottish Building Safety Levy (SBSL)
Scottish Building Safety Levy
June 2025
Building Safety Levy (Scotland) Bill Introduced to Parliament
November 2025 – January 2026
Building Safety Levy (Scotland) Bill Stage 1 General principles
January 2026 – February 2026
Building Safety Levy (Scotland) Bill Stage 2 Amendments
March 2026
Building Safety Levy (Scotland) Bill Stage 3 Amendments & vote, bill passed
May 2026
Building Safety Levy (Scotland) Bill – Royal assent now an Act: Building Safety Levy (Scotland) Act 2026
Scottish Building Safety Levy
Plans
Provision for the Scottish Building Safety Levy has now been made in the Building Safety Levy (Scotland) Act 2026, it is the intention of the Scottish Government that the levy will be introduced from 1 April 2028.
Revenue Scotland is currently working closely with the Scottish Government on the development of secondary legislation for SBSL.
We have established our implementation programme and will continue to work with Scottish Government, partners, and wider stakeholders including Industry and Local Authority representatives to ensure the safe and secure delivery of the new tax.
Air Departure Tax
Air Departure Tax
March 2016
Air Passenger Duty is devolved by the Scotland Act 2016.
July 2017
The Air Departure Tax (Scotland) Act 2017 makes provisions for ADT.
April 2027
Air Departure Tax replaces Air Passenger Duty in Scotland
Air Departure Tax
Frequently Asked Questions
What is the role of Revenue Scotland?
What will happen to APD in Scotland?