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UK: Tax measures in Scottish budget 2026-2027

The Scottish budget for 2026-2027 includes tax proposals affecting individuals, businesses, and employers. 

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January 22, 2026

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

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