Scottish Budget 2025 to 2026: Scottish tax ready reckoners
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2025-26
Scottish Landfill Tax
Ready reckoners for Scottish Landfill Tax (SLfT) are not included in this exercise. This is on the basis that SLfT is principally designed to influence behaviour, in support of wider circular economy policy, rather than to raise revenue.
For reference, the 2025-26 SLfT rates, forecasts and policy context are set out in the Scottish Budget.[11] The SFC forecasts show that in the context of other fully or partially devolved taxes, relatively small amounts will be raised from the tax in 2025-26 and that revenues will reduce further in future years as a result of the introduction on 31 December 2025 of the ban on landfilling biodegradable municipal waste (BMW) in Scotland.
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