Revenue Scotland is responsible for the collection and management of Scotland’s devolved taxes: currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). With effect from 1 April 2026, we will be responsible for the collection and management of Scottish Aggregates Tax. Further devolved taxes are in the pipeline - Air Departure Tax and Scottish Building Safety Levy. Therefore by the end of the period covered by our Mainstreaming Report 2024-28 we are projected to be administering five or more devolved taxes.

As of March 2026, our workforce is 108 full-time equivalent (FTE) staff.

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