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

Guidance

Practical and legislative guidance

Leases

Practical and legislative guidance​ on three-year lease reviews

More

Scottish Landfill Tax
 

Quick links to key areas

Frequently Asked Questions

Your SLfT questions answered                                                                                                                                                                                                          

Guidance

Practical and legislative guidance

 

More

Scottish Electronic Tax System (SETS) Upgrade

 

 

Information on the Scottish Electronic Tax System (SETS) Upgrade

 

More

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

More

Scottish landscape

COVID-19

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

More

Man leaning over a computer

Support

Further information on Revenue Scotland you may find useful.

More