About Us

Revenue Scotland is the tax authority with responsibility for the collection and management of Scotland’s devolved taxes.

Revenue Scotland was established as a Non-Ministerial Department on 1 January 2015 and is the tax authority responsible for the administration and collection of Scotland’s devolved taxes - Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). These taxes came into effect on 1 April 2015, replacing their UK equivalents (Stamp Duty Land Tax and UK Landfill Tax respectively). The organisation has a Board with five members, a Chief Executive and a senior leadership team.

Revenue Scotland has five board members.

Information about members of Revenue Scotland's Senior Management Team.

Revenue Scotland has delegated some functions for managing and collecting LBTT and SLfT to Registers of Scotland (RoS) and the Scottish Environmental Protection Agency (SEPA).

The Scottish Government‘s approach to taxation in general is founded on four principles – certainty, convenience, efficiency and proportionality to the ability to pay.

The Revenue Scotland and Tax Powers Act (RSTPA) sets out the expectations about the relationship between the taxpayer and the tax authority.

The remit of Revenue Scotland is set out in the Revenue Scotland and Tax Powers (Scotland) Act 2014 and the Scotland Act 1998.
Revenue Scotland is responsible for the administration and collection of Land and Buildings Transaction Tax and Scottish Landfill Tax. From 1 April 2018 it will also administer and collect...

Information about Revenue Scotland events and engagement activities

Revenue Scotland's Publications

Revenue Scotland vacancies