Mainstreaming equality

At Revenue Scotland, we consider equalities as part of everything we do and everyone in the organisation has a part to play. Our 2024 Report takes the view that mainstreaming the equality duty will deliver further benefits to the people we serve, such that:

The Public Sector Equality Duty (PSED)

The Equality Act 2010 says that public organisations must think about equality in everything they do. This means they must:

  • treat people fairly and prevent discrimination, harassment, or victimisation
  • give everyone a fair chance, especially people who may face unfair barriers
  • help diverse groups get along and understand each other

The law also protects people from being treated unfairly because of certain personal characteristics. These include:

About Revenue Scotland

Revenue Scotland is responsible for the collection and management of Scotland’s devolved taxes: currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). With effect from 1 April 2026, we will be responsible for the collection and management of Scottish Aggregates Tax. Further devolved taxes are in the pipeline - Air Departure Tax and Scottish Building Safety Levy.

Equalities Mainstreaming Progress Report 2024-26

Chief Executive foreword

I am pleased to present our Equalities Mainstreaming Progress Report for the period 2024 - 2026.

When I joined Revenue Scotland, I saw straight away that our people take equality and inclusion seriously. It shapes how we work every day.

A few months in, and I continue to see this both in our strategic thinking and daily work. Our approach ensures that our values apply to service users and staff alike, and this report highlights the benefits of our people-centric approach.

Monthly Land and Buildings Transaction Tax (LBTT) Statistics: February 2026

Key points

  • Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £31.0m in February 2026. This was the highest amount for any month of February. This was 3% lower than in January 2026 (£31.9m) and 6% higher than in February 2025 (£29.3m).
  • Non-residential LBTT, excluding ADS, was £13.9m in February 2026. This was 2% lower than January 2026 (£14.2m) and 8% lower than February 2025 (£15.1m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.

How to pay Scottish Aggregates Tax (SAT)

Guidance on how to pay SAT for online returns.

Online return

When submitting the online return, you will be prompted to select your method of payment (BACS or Direct Debit) and a unique 13 character tax reference (commencing ‘RS’) will be displayed on the screen. This will begin ‘RS’, followed by 7 numbers and ending in 4 letters.

The full 13 character reference (and only this reference) must be quoted when making payments in relation to the transaction or when contacting us about the transaction.

Scottish Landfill Tax (SLfT) statistics: Q3 2025/26, October - December 2025

Key points

  • £11.3 million in Scottish Landfill Tax (SLfT) was declared payable in Q3 2025/26 (October to December 2025). Total standard rate tonnage was 92,800 and total lower rate tonnage was 60,600.
  • In Q3 2025/26, both standard rate and lower rate tonnages were the lowest recorded in any quarter to date, however, total SLfT declared due in Q3 2025/26 (£11.3m) was higher than in Q3 2024/25 (£11.2m). This is due to the increase in standard rate SLfT per tonne.
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