Revenue Scotland has made some operational changes in response to the COVID-19 pandemic and subsequent government guidance.

Temporary changes to payments to Revenue Scotland.

Temporary changes introduced from 1 May 2020:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), the way in which payments to Revenue Scotland are made has changed.

  • Payments to Revenue Scotland made from 1 May onwards, must be made by BACS or Direct Debit
  • Cheques can no longer be accepted from 1 May

Any cheque payments received after 4 May will be handled as follows:

  • cheques dated 30 April or earlier will be processed, but subject to delay
  • cheques dated 1 May or after will be rejected, but subject to delay

Revenue Scotland is able to accept payment of LBTT by Direct Debit from agents who are registered users of SETS. If you are interested in paying this way, please complete the Direct Debit Report Consent form and email back to:

Please note: setting up Direct Debit payments may take up to 10 days.

PDF iconRS - Direct Debit Report Consent Form - May20.pdf

Further information and detail on payment methods is available online: LBTT How to Pay and SLfT How to Pay


Last updated: 
29 May 2020


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