Legal Notices

Information on the Conditions of Use of our website (

Conditions of Use
This website is owned and maintained by Revenue Scotland, registered office address:

Revenue Scotland
PO Box 24068

The pages in this section (together with the documents referred to) tell you the conditions of use (Conditions of Use) on which you may make use of our website (referred to in these Conditions of Use as the Website), whether as a guest or a registered user.

Please read these Conditions of Use carefully before you start to use this website. By using this website, you indicate that you accept these Conditions of Use and that you agree to abide by them. If you do not agree to these Conditions of Use, please refrain from using this website.

The devolved taxes are self-assessed taxes and, whilst every effort has been made to ensure that content on this website is reliable, including guidance and calculator functionality, Revenue Scotland does not accept liability for reliance by taxpayers or agents.

Revenue Scotland takes the protection of taxpayer information seriously and has an obligation set out within the The Revenue Scotland and Tax Powers Act 2014 to protect tax payer information and ensure its systems and processes are resilient against cyber-attacks....

Under the Freedom of Information Act (FOI) and the Environmental Information Regulations (EIRs), you have the right to access (subject to certain exemptions) any information we hold.

Intellectual Property
© Crown Copyright
You may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government License v 3.0 (Opens in new...

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