There are a number of key pieces of UK and Scottish Parliament legislation that provide the framework for Scotland's devolved taxes and Revenue Scotland.

The Scotland Act 2012 provided the Scottish Parliament with powers to levy two new taxes in Scotland: (i) to replace UK Stamp Duty Land Tax (SDLT; tax on land and property transactions) and (ii) UK Landfill Tax (LfT; tax on disposals of waste to landfill). 

The Scotland Act 2012 also provided the Scottish Parliament with powers to set a Scottish Rate of Income Tax (SRIT), which is expected to be introduced in 2016. The collection and management of SRIT will still be undertaken by HMRC.

The Scotland Act also provided powers for the Scottish Parliament to bring forward new taxes (such as on activities currently not taxed under the UK tax code) where it has secured the prior consent of the UK Parliament. There are currently no plans to use these powers.


There are five Acts of the Scottish Parliament that provide the legal basis for the devolved taxes.

The primary legislation for the Acts has been supplemented by secondary legislation to provide further detail on the respective Acts.

Legislative guidance for the Revenue Scotland and Tax Powers Act (RSTPA)

General information and FAQs about Air Departure Tax