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

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)

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

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 2023 to 2024 changes to Land and Buildings Transaction Tax (LBTT)


New publications


Recent publications on Revenue Scotland.

View all publications