Welcome to
Revenue Scotland.

We are responsible for collecting and managing Scotland's devolved taxes.

Read more about us

Guidance for devolved taxes

Includes Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT) and future devolved taxes.

View all tax guidance

Scottish Electronic Tax System (SETS)

Scottish Electronic Tax System (SETS)

Find out how to access the Scottish Electronic Tax System (SETS) and what services are available to taxpayers, tax professionals and landfill operators.

View all information about SETS

From 2 December 2024, Revenue Scotland will handle tax-related correspondence with registered SETS users through the Secure Messaging Service (SMS) on the SETS portal. Emails received after this date will be redirected, asking you to resend your request via SMS on the portal.

Tax compliance

It's our responsibility to protect the revenue against tax fraud and tax avoidance.

View our compliance strategy

Find out about our dispute resolution process

Legislative updates

View the latest updates to legislation related to the devolved taxes.

Scottish Budget 2025 to 2026 changes to Land and Buildings Transaction Tax (LBTT)

 

New publications

Recent publications on Revenue Scotland.