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. 

UPDATE: Please note that the support desk will be unavailable on the morning of Thursday 28 January for staff training.  The service will open again at 1400 that day.

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: 
22 January 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.