Revenue Scotland is an open and transparent organisation and is committed to making much of our data available, including revenue statistics and Key Performance Indicators (KPIs) on our performance as an organisation.
The data we release publicly is guided by the following principles:
- Protection of taxpayer information
- Transparency and accuracy
- Impartiality and objectivity
- Quality
- Co-ordination and consistency
More details about how we apply these principles to our work can be found in our Information Charter and Privacy Notice.
We currently publish statistics on two devolved taxes – the Land and Buildings Transaction Tax (LBTT) and the Scottish Landfill Tax (SLfT) – on a monthly and quarterly basis respectively. The statistics and related information can be accessed using the links below:
Annual Summary of Trends in the devolved taxes
Revenue Scotland releases annual publications summarising trends in the devolved taxes, namely LBTT and SLfT.
| Year | LBTT | SLfT |
|---|---|---|
| 2024-25 | Annual Land and Buildings Transaction Tax 2024 - 25 | Scottish Landfill Tax statistics: Q4 2024-25 and annual trends |
Prior to 2024-25, our annual summary of trends was published as a single document covering the devolved taxes. The publication and the accompanying figures and tables can be accessed below.
| Year | Publication |
|---|---|
| 2023-24 | Annual Summary of Trends in the devolved taxes 2023-24 |
| 2022-23 | Annual Summary of Trends in the Devolved Taxes 2022-23 |
| 2021-22 | Annual Summary of Trends in the Devolved Taxes 2021-22 |
| 2020-21 |
Publication: Annual Summary of Trends in the Devolved Taxes 2020-21 Figures and tables: Annual Summary of Trends in the Devolved Taxes 2020-21 - Figures and Tables |
| 2019-20 |
Publication: Annual Summary of Trends in the Devolved Taxes 2019-20 Figures and tables: Annual Summary of Trends in the Devolved Taxes 2019-20 - Figures and Tables |
| 2018-19 |
Publication: Annual Summary of Trends in the Devolved Taxes 2018-19 Figures and tables: Annual Summary of Trends in the Devolved Taxes 2018-19 - Figures and Tables |
| 2017-18 |
Publication: Annual Summary of Trends in the Devolved Taxes 2017-18 Figures and tables: Annual Summary of Trends in the Devolved Taxes 2017-18 - Figures and Tables |
Data strategy
Revenue Scotland is committed to building an effective, efficient tax authority with a reputation for delivering a high quality service to taxpayers and the people of Scotland. Effective analysis, use and provision of data is a key element of delivering this vision.
The Revenue Scotland's Data Analysis Strategy supports the delivery of the Revenue Scotland Corporate Plan.