Welcome to Revenue Scotland

Revenue Scotland is responsible for the management and collection of Scotland’s devolved taxes.

As part of Covid-19 business continuity measures, Revenue Scotland has modified its tax services but continues to work to normal operating hours. Further information is available on our dedicated section below. 

Covid-19 section.

LBTT: temporary increase in nil rate band.


Land and Buildings Transaction Tax

Quick links to key areas

LBTT Tax Calculators

Calculate tax due on your transaction


Practical and legislative guidance


Practical and legislative guidance​ on three-year lease reviews

Scottish Landfill Tax

Quick links to key areas

Frequently Asked Questions

Your SLfT questions answered                                                                                                                                                                                                          


Practical and legislative guidance


Scottish Electronic Tax System (SETS) Upgrade



Information on the Scottish Electronic Tax System (SETS) Upgrade


Last updated: 
6 April 2021

Person typing on keyboard

Revenue Scotland and Tax Powers Act

Find out more about the collection and management of Scotland’s devolved taxes


Scottish landscape


Up to date information about Revenue Scotland's ongoing operations to mitigate the impact of the COVID-19 virus.


Man leaning over a computer


Further information on Revenue Scotland you may find useful.