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.

Introducing the Revenue Scotland Board members.

Information about members of Revenue Scotland Senior Management Team.

The Cabinet Secretary for Finance, Employment and Sustainable Growth indicated that Revenue Scotland will be supported in administration of the new taxes by RoS and SEPA.

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

The Revenue Scotland and Tax Powers Act (RSTPA) proposes some of the expectations about the relationship between the taxpayer and the tax authority.

The Scottish Parliament has legislated for LBTT and SLfT. Revenue Scotland has the power to administer these taxes only.

Information about Revenue Scotland's open forums and how to get involved

Revenue Scotland's Publications

Revenue Scotland vacancies