Find out information about Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), future devolved taxes, legislative and practical tax guidance.
Land and Buildings Transaction Tax
Scottish Landfill Tax
Future devolved taxes
Find out information for Scotland future devolved taxes.
Scottish Aggregate Tax
Scottish Aggregate Tax
March 2016
Scottish Aggregates Tax devolved by the Scotland Act 2016
November 2023
Scottish Aggregates Bill Introduced to Parliament
April 2026
Scottish Aggregates Tax replaces UK Aggregates Levy in Scotland
Scottish Aggregate Tax
Frequently Asked Questions
When is the new tax likely to come into force?
When will registration for the tax start?
How can I make a payment of the new tax?
Will Revenue Scotland ensure consistent compliance with the new tax?
Scottish Building Safety Levy (SBSL)
Scottish Building Safety Levy
June 2025
Building Safety Levy (Scotland) Bill Introduced to Parliament
Scottish Building Safety Levy
Plans
Whilst no date has been set for the introduction of SBSL, Revenue Scotland is currently working closely with the Scottish Government on the development of the Bill.
We have established our implementation programme and will continue to work with Scottish Government, partners, and wider stakeholders including Industry and Local Authority representatives to ensure the safe and secure delivery of the new tax.
Air Departure Tax
March 2016
Air Passenger Duty is devolved by the Scotland Act 2016.
July 2017
The Air Departure Tax (Scotland) Act 2017 makes provisions for ADT.
Beyond April 2020
The introduction of ADT has been deferred to beyond April 2020. The UK Government will maintain the application of ADT in Scotland in the interim.
Air Departure Tax
Frequently Asked Questions
Why has the introduction of Air Departure Tax been delayed?
What does this mean for operators?