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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)
About SETS
SETS is Revenue Scotland’s online service for submitting and managing Scottish devolved tax returns.
Updates and system information
Stay informed about changes to the SETS platform.
Find out the latest updates to the SETS system.
Quick links
For taxpayers:
For businesses and tax professionals:
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.