Our role and governance
As a non-ministerial office, we are accountable to the Scottish Parliament, ensuring proper oversight while maintaining the confidence of taxpayers. Our board is appointed by the Scottish Ministers, while our senior leadership team is responsible for our daily operations.
We are an efficient organisation and consistently operate at less than 1% of the revenue we collect, meeting the OECD benchmark for efficient tax administration.
Our taxes and impact
We currently administer two taxes:
- Land and Buildings Transaction Tax (LBTT)
- Scottish Landfill Tax (SLfT)
These taxes came into effect on 1 April 2015 and replaced their UK equivalents in Scotland (Stamp Duty Land Tax and UK Landfill Tax respectively). We will add two additional taxes to our portfolio in the near future: Scottish Aggregates Tax (SAT) and the Scottish Building Safety Levy (SBSL).
We maintain strong networks with other tax authorities, such as HM Revenue and Customs and the Welsh Revenue Authority. Within Scotland, we work closely with partners including Registers of Scotland and the Scottish Environment Protection Agency (SEPA).
Since our establishment, we've collected approximately £7 billion in revenue. This contributes to the Scottish Consolidated Fund, financing essential public services across Scotland.
Our people and culture
With over 100 staff representing nine different professional disciplines, we pride ourselves on fostering a supportive and transparent culture. With consistently high scores across the Civil Service People Survey, Revenue Scotland is recognised as an employer of choice for many aspiring professionals within the Civil Service – and beyond.