UK: Tax measures in Scottish budget 2026-2027
The Scottish budget for 2026-2027 includes tax proposals affecting individuals, businesses, and employers.
The Scottish budget for 2026-2027, which included tax measures for individuals, businesses, and employers, was presented on January 13, 2026.
- Individual tax proposals include:
- Income tax measures
- Land and buildings transaction tax (LBTT) on residential properties
- A “mansion tax”
- Plans to introduce a private jet supplement (PJS)
Read a January 2026 report prepared by the KPMG member firm in the UK
Tax proposals that could affect businesses with operations and employees in Scotland include:
- Non-domestic (business) rates (NDR)
- Non-residential land and buildings transaction tax (LBTT)
- Scottish landfill tax (SLfT)
- Scottish aggregates tax (SAT)
- Air departure tax (ADT)
- Scottish building safety levy (SBSL)
Read a January 2026 report prepared by the KPMG member firm in the UK