Welcome to Revenue Scotland

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

Scheduled maintenance to the finance system used by Revenue Scotland will take place from 17 to 23 January 2018. As a result, the ‘transaction balance’ within SETS will not display updated information. All other functions of SETS will be unaffected during this period. Tax repayments will not be processed during this period and will be resumed after the maintenance is complete. If you have any queries please contact the Revenue Scotland support desk on 03000 200 310.



Access the online portal

Submit online returns for LBTT or SLfT, sign up for the LBTT portal or start the online registration process for SLfT.

Find out more

Land and Buildings Transaction Tax

Quick links to key areas

LBTT Tax Calculators

Calculate tax due on your transaction


Practical and legislative guidance


Scottish Landfill Tax

Quick links to key areas

Frequently Asked Questions

Your SLfT questions answered                                                                                                                                                                                                          


Practical and legislative guidance


Air Departure Tax

Quick links to key areas

General FAQs

General information and FAQs about Air Departure Tax




Last updated: 
17 January 2018

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Revenue Scotland and Tax Powers Act

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


Scottish landscape

Scottish Approach to Tax

The Scottish approach to taxation is founded on four principles



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Contact Us

Ways to get in contact with Revenue Scotland