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- Calculate Land and Buildings Transaction Tax (LBTT)
- View how LBTT applies to residential properties
- How to submit, amend or pay an LBTT tax return
- Check if you need to pay Additional Dwelling Supplement (ADS)
- How to submit a lease return or a 3-year lease review
- LBTT penalties: submitting or paying late
- Submit an SLfT tax return
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 2023 to 2024 changes to Land and Buildings Transaction Tax (LBTT)
New publications
Recent publications on Revenue Scotland.