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 Covid-19 section.

LBTT: temporary increase in nil rate band

 

SETS will be unavailable on Wednesday 12th August from 18:00 to 19:30 for essential maintenance.
 
 
 
 
 
 

Land and Buildings Transaction Tax

Quick links to key areas

LBTT Tax Calculators

Calculate tax due on your transaction

Guidance

Practical and legislative guidance

Leases

Practical and legislative guidance​ on three-year lease reviews

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Scottish Landfill Tax
 

Quick links to key areas

Frequently Asked Questions

Your SLfT questions answered                                                                                                                                                                                                          

Guidance

Practical and legislative guidance

 

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Scottish Electronic Tax System (SETS) Upgrade

 

 

Information on the Scottish Electronic Tax System (SETS) Upgrade

 

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Last updated: 
15 July 2020

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Revenue Scotland and Tax Powers Act

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

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Scottish landscape

COVID-19

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

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Support

Further information on Revenue Scotland you may find useful.

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