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Support desk opening hours
Our support desk will run on reduced hours over the festive period.
| Date | Opening hours |
|---|---|
| Tuesday 24 December 2024 | 09:00-12:00 |
| Wednesday 25 December - Thursday 2 January 2025 | Closed |
| Friday 3 January 2025 | 10:00-12:00, 14:00-16:00 |
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)
Find out how to access the Scottish Electronic Tax System (SETS) and what services are available to taxpayers, tax professionals and landfill operators.
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.