Scottish Government to introduce Air Departure Tax from April 2027

As part of the 2026-27 Scottish Budget, the date for the implementation of Air Departure Tax has been announced as 1 April 2027. Air Departure Tax (ADT) is a wholly devolved tax that replaces the Air Passenger Duty (APD) in Scotland.  

Revenue Scotland will continue to work closely with the Scottish Government in advance of implementation. Revenue Scotland will be engaging with stakeholders and taxpayers throughout the run up to the introduction of the tax. 

The Air Departure Tax (Scotland) Act 2017 is already in force. 

Scottish Aggregates Tax (SAT)

Scottish Aggregates Tax will be the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.

The Scottish Government published the Scottish Aggregates Tax Bill on 15 November 2023. We continue to work closely with government, partners and stakeholders to ensure a safe, secure transition to the new tax.

Monthly Land and Buildings Transaction Tax (LBTT) Statistics: November 2025

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £48.2m in November 2025. This was 9% lower than in October 2025 (£52.7m) and 7% higher than in November 2024 (£45.0m). This was the highest amount for any month of November.
  • Non-residential LBTT, excluding ADS, was £22.6m in November 2025. This was 59% higher than October 2025 (£14.2m) and 0.4% higher than November 2024 (£22.5m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.

Scottish Landfill Tax (SLfT) quarterly statistics - Q2 2025-26

Key points

  • £15.2 million in Scottish Landfill Tax (SLfT) was declared payable in Q2 2025/26 (July to September 2025). Total standard rate tonnage was 123,400 and total lower rate tonnage was 86,700.
  • Total SLfT declared due in Q2 2025/26 was higher than in Q2 2024/25. This is inconsistent with the pattern in recent years for overall decreasing SLfT year to year. This is due to the increase in standard rate SLfT per tonne.

Johanna Boyd joins Revenue Scotland as new Chief Executive

Revenue Scotland is pleased to announce that Johanna Boyd has officially joined as our new Chief Executive Officer.

Johanna brings with her extensive experience in leadership, law, and governance. Prior to joining Revenue Scotland, she served as Chief Executive of Planning Aid Scotland and is dual-qualified as a (non-practising) English barrister and Scottish solicitor. Throughout her career, Johanna has demonstrated a strong commitment to innovation, integrity, and public service, leading high-performing teams and delivering strategic direction across complex organisations.

Building High-Performing Organisations: Insights from Revenue Scotland’s Webinar

In April 2025, Revenue Scotland officially marked our tenth anniversary - a decade of collecting and managing Scotland’s wholly devolved taxes. To commemorate this milestone, a year-long programme of events is underway, bringing together a select group of thought leaders and practitioners to reflect on various aspects of tax delivery and organisational development. 

On November 6 we held a webinar exploring the question: “How do you build a high performing organisation?”  

Accounts Direction

REVENUE SCOTLAND
DEVOLVED TAXES ACCOUNT
DIRECTION BY THE SCOTTISH MINISTERS

In accordance with section 19(4) of the Public Finance and Accountability (Scotland) Act 2000, the Scottish Ministers hereby give the following direction:

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