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Guidance for devolved taxes
Land and Buildings Transaction Tax (LBTT)
LBTT tax overview
Residential property rates
Additional Dwelling Supplement rates
Rates for non-residential and mixed land property
Lease transactions rates
Scottish Aggregates Tax (SAT)
Scottish Aggregates Tax (SAT) overview
Registering for SAT
Cross border transaction guidance
SAT enrolment guidance
Scottish Landfill Tax (SLfT)
SLfT tax overview
Rates and accounting periods
Guidance and services
SLfT legislative guidance
Scottish Electronic Tax System (SETS)
About SETS
SETS is Revenue Scotland’s online service for submitting and managing Scottish devolved tax returns. Find out how to access SETS and what services are available.
SETS recent and upcoming updates
Stay informed about the latest improvements to the Scottish Electronic Tax System, including new features, guidance updates and upcoming changes.
Quick links
For taxpayers:
Submit three-year lease returns for taxpayers
Claim ADS repayment for taxpayers
For businesses and tax professionals:
Tax compliance
It's our responsibility to protect the revenue against tax fraud and tax avoidance.
Legislative updates
View the latest updates to legislation related to the devolved taxes.
Scottish Budget 2025 to 2026 changes to Land and Buildings Transaction Tax (LBTT)
New publications
Recent publications on Revenue Scotland.