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

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Important updates

Revenue Scotland website update

From early April, we will be updating the design of our website. Please see our recent news article for more information.

Guidance for devolved taxes

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

View all tax guidance

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)

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

SETS services

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.

View all publications