Terminology and Exemptions
Terminology used in SLfT and information on exemptions.
Terminology used in SLfT and information on exemptions
Launch of Scottish Aggregates Tax (SAT) quarterly statistics
Following the successful launch of Scottish Aggregates Tax (SAT), Scotland’s newest fully devolved tax, in April 2026, Revenue Scotland is pleased to share the publication of the first quarterly SAT statistics covering the period of April to June 2026.
Scottish Aggregates Tax (SAT) statistics: Q1 2026-27, April to June 2026
Key points
- £12.2 million in Scottish Aggregates Tax (SAT) was declared payable in Q1 2026/27 (April – June 2026).
- Net taxable tonnage declared was 5,649,000 tonnes.
- Rock accounted for 73% of net SAT due (£8.9 million). Sand and gravel accounted for the other 27% (£3.3 million).
Land and Buildings Transaction Tax (LBTT) monthly statistics: September 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £47.7m in September 2026. This was 9% lower than in August 2026 (£52.3m) and 12% lower than in September 2025 (£54.1m).
- Non-residential LBTT, excluding ADS, was £12.5m in September 2026. This was 10% higher than August 2026 (£11.4m) and 35% lower than September 2025 (£19.3m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Land and Buildings Transaction Tax (LBTT) monthly statistics: August 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in August 2026. This was 1% lower than in July 2026 (£52.9m) and 3% higher than in August 2025 (£50.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in August 2026. This was 25% lower than July 2026 (£15.3m) and 47% lower than August 2025 (£21.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
Scottish Landfill Tax (SLfT) statistics: Q1 2026-27, April - June 2026
Key points
- £19.0 million in Scottish Landfill Tax (SLfT) was declared payable in Q1 2026/27 (April – June 2026). Total standard rate tonnage was 141,600 tonnes and total lower rate tonnage was 64,900 tonnes.
- Standard rate tonnage increased substantially from 67,200 tonnes in Q4 2025/26 to 141,600 tonnes in Q1 2026/27, but remained the lowest Q1 (April to June) total on record. Lower rate tonnage fell to 64,900 tonnes, the lowest quarterly total since SLfT was introduced in 2015.
Land and Buildings Transaction Tax (LBTT) monthly statistics: July 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.9m in July 2026. This was 12% higher than in June 2026 (£47.1m) and 1% higher than in July 2025 (£52.2m).
- Non-residential LBTT, excluding ADS, was £15.3m in July 2026. This was 5% higher than June 2026 (£14.6m) and 50% lower than July 2025 (£30.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
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2025-26 at a glance
- 99.5% tax collection rate
- Approx. £1 billion total tax collected
- £1.6 million secured through compliance activity
Annual Report and Accounts 2025-26 Summary Document
Highlights of 2025–26
As Chief Executive and Accountable Officer, I am pleased to share Revenue Scotland’s Annual Report and Accounts Summary Document for 2025–26. This document provides an overview of our performance and progress over the past year, ahead of the formal laying of our full report before the Scottish Parliament in October 2026.