Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Land and Buildings Transaction Tax (LBTT) monthly statistics: June 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.2m in June 2026. This was 17% higher than in May 2026 (£40.2m) and 4% higher than in June 2025 (£45.4m).
- Non-residential LBTT, excluding ADS, was £14.5m in June 2026. This was 27% higher than May 2026 (£11.4m) and 19% lower than June 2025 (£17.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Jean Lindsay steps down from the Revenue Scotland Board
We would like to send our heartfelt thanks and best wishes to Jean Lindsay, who steps down from the Revenue Scotland Board after seven years on 30 June 2026.
Jean attended her final board meeting on 13 May 2026, where she was presented with a cake for her years of service.
Aidan O’Carroll, Chair of the Revenue Scotland Board, said:
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: May 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £40.2m in May 2026. This was 9% higher than in April 2026 (£37.0m) and 10% higher than in May 2025 (£36.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in May 2026. This was 34% lower than April 2026 (£17.4m) and 28% lower than May 2025 (£15.9m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
ADS Reliefs: contents
| Reference | Details |
|---|---|
| LBTT10062 | Relief from ADS for joint buyers replacing a main residence (single owner disposal) |
| LBTT10062 |
Scottish Landfill Tax (SLfT) statistics: Q4 2025/26, January - March 2026 and annual trends
Key points
Annual statistics
- In 2025/26 net Scottish Landfill Tax (SLfT) declared due was £56.0 million, a 0.2% increase on the previous year. The long-term decrease in net SLfT, excepting the increase in 2021/22, is mainly due to standard rate disposal tonnages decreasing faster than the standard rate of tax has increased. The slight increase in net SLfT compared with 2024/25 is due to the standard rate per tonne increasing from £103.70 to £126.15 in April 2025.
Reconstruction and acquisition relief: contents
Overview of LBTT guidance on reconstruction relief and acquisition relief.
| Reference | Details |
|---|---|
| LBTT3029 | Reconstruction relief and acquisition relief |
| LBTT3030 | Reconstruction relief |
Group relief: contents
LBTT guidance on tax relief where at the effective date of a land transaction the seller and buyer are both companies in the same group.
| Reference | Details |
|---|---|
| LBTT3025 | Group relief |
| LBTT3026 | Withdrawal of group relief |
| LBTT3027 |
Monthly Land and Buildings Transaction Tax (LBTT) Statistics: April 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £37.0m in April 2026. This was 3% higher than in March 2026 (£36.0m) and 4% lower than in April 2025 (£38.5m).
- Non-residential LBTT, excluding ADS, was £17.4m in April 2026. This was 8% lower than March 2026 (£19.0m) and 7% higher than April 2025 (£16.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.