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Guidance for devolved taxes
Includes Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT) and future devolved taxes.
Land and Buildings Transaction Tax (LBTT)
LBTT tax overview
Residential property rates
Additional Dwelling Supplement rates
Rates for non-residential and mixed land property
Lease transactions rates
Scottish Landfill Tax (SLfT)
SLfT tax overview
Rates and accounting periods
Guidance and services
SLfT legislative 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.
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.
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.