Freedom of Information Guide

As a public authority, we are required to:

  • publish the classes of information we make available
  • tell you how you can access this information and what it might cost

We have adopted the Model Publication Scheme 2015, produced by the Scottish Information Commissioner.

Availability and formats
The information we publish through the model scheme is, where possible, published on our website. However, if you prefer, we can usually send it to you in print. We may charge for this.

Exempt information
If a document contains information exempt under Scotland's Freedom of Information laws, we may remove or redact it. If we do, we will explain why.

Copyright and re-use
You may use and reproduce most of the Crown copyright material we produce free of charge and in any format or medium, We ask that you reproduce it accurately and in an appropriate context. Please acknowledge the material as crown copyright. There are some exceptions to this position. Where these apply you will find special copyright notices in the document.

We publish information in the eight classes below. In each class, we publish information for the current and previous two financial years. Previous versions may be available on request.

You can view information on the Revenue Scotland website or at our premises free of charge. We may charge for photocopying and postage, but only the costs we incur. We will tell you what the costs are before you commit to any expenditure. Our photocopying charges per sheet of A4 paper are 10p for black and white copies and 30p for colour copies.

Contact us
Revenue Scotland - FOI Requests
PO BOX 24068, Victoria Quay
Edinburgh, EH6 9BR


Information about Revenue Scotland, who we are, where to find us, how to contact us, how we are managed and our external relations.

Information about our work, our strategies and policies for delivering functions and services and information for our service users.


Information about the decisions we take, how we make decisions and how we involve others.



Information about our strategy for, and management of, financial resources.

Information about how we manage the human, physical and information resources of Revenue Scotland.



Information about how we procure goods and services and our contracts with external providers.



Information about how we perform as an organisation and how well we deliver our functions and services.



Information packaged and made available for sale on a commercial basis.