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- Calculate Land and Buildings Transaction Tax (LBTT)
- View how LBTT applies to residential properties
- How to submit, amend or pay an LBTT tax return
- Check if you need to pay Additional Dwelling Supplement (ADS)
- LBTT penalties: submitting or paying late
- How to submit a lease return or a lease review
- Register for Scottish Landfill Tax (SLfT)
- Submit an SLfT tax return
Office closure - Wednesday 29 June 2022
Due to staff training, our office and service desk support will be closed on Wednesday 29 June and will reopen on Thursday 30 June.
Guidance for devolved taxes
Includes Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT) and future 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 Landfill Tax (SLfT)
SLfT tax overview
Rates and accounting periods
Guidance and services
SLfT legislative guidance
Scottish Electronic Tax System (SETS)
Find out how to access, register the Scottish Electronic Tax System (SETS) and what services are available to taxpayers, tax professionals and landfill operators
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.
New publications
Recent publications on Revenue Scotland.