Building Safety Levy (Scotland) Bill introduced to the Scottish Parliament
The Scottish Government has announced the introduction of a Scottish Building Safety Levy Bill. This will provide funding for Scotland’s Cladding Remediation Programme, to tackle unsafe cladding on buildings.
Revenue Scotland has worked closely with the Scottish Government and stakeholders during the development phase of the Bill and will continue to provide advice during the passage of the Bill through Parliament.
Scottish Landfill Tax (SLfT) statistics: Q4 2024-25 and annual trends
Key points
Annual statistics
- In 2024/25 net SLfT declared due was £55.9 million, a 19% decrease 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.
Monthly Land and Buildings Transaction Tax (LBTT) statistics: April 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £38.6m in April 2025. This was 14% higher than in March 2025 (£33.8m) and 8% higher than in April 2024 (£35.9m).
- Non-residential LBTT, excluding ADS, was £16.2m in April 2025. This was 39% lower than March 2025 (£26.7m) and 28% lower than April 2024 (£22.5m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
Announcement of the departure of our Chief Executive Officer
After nine years, our Chief Executive Officer, Elaine Lorimer, has announced she will be stepping down from her position later this year.
Monthly Land and Buildings Transaction Tax (LBTT) statistics: March 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £33.8m in March 2025. This was 15% higher than in February 2025 (£29.3m) and 13% higher than in March 2024 (£30m).
- Non-residential LBTT, excluding ADS, was £26.7m in March 2025. This was 78% higher than February 2025 (£15m) and 59% higher than March 2024 (£16.8m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.
Revenue Scotland website update
The Revenue Scotland website is a key platform for taxpayers, their agents and the organisation. In April, we will be updating our website to provide an improved user experience and to better reflect who we are and what we do.
Some of the key improvements made to the website include:
A decade of Scottish tax administration and collection
A decade on, Revenue Scotland has a reputation for delivering outstanding operational performance and a positive culture where our staff work collaboratively across professional boundaries. Our people survey scores place us in the top 7 organisations across each theme, and we now have 9 professions represented within our teams, including the tax profession whose head of profession is Michael Paterson, our Head of Tax.
New Scottish Landfill Tax rates 2025/26
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 has now been approved by the Scottish Parliament and came into effect on 1 April 2025. As a result, taxable disposals made or treated as made on or after 1 April 2025 will be subject to the following rates of Scottish Landfill Tax (SLfT):
Monthly Land and Buildings Transaction Tax (LBTT) statistics: February 2025
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £29.3m in February 2025. This was 1% higher than in January 2025 (£29.0m) and 27% higher than in February 2024 (£23.1m).
- Non-residential LBTT, excluding ADS, was £15.0m in February 2025. This was 11% lower than January 2025 (£16.8m) and 15% lower than February 2024 (£17.7m). Non-residential revenues are highly variable between months, due to the effect of small numbers of high value transactions.