Corporate Documents

Information about how Revenue Scotland operates.

Annual Reports and Accounts

Provisional Outturn Data

Revenue Scotland provisional (pre-audit) outturn for the devolved taxes, 2024/25

Land and Buildings Transaction Tax provisional outturn (£'000) £900,833 
Scottish Landfill Tax provisional outturn (£'000) £56,621 
Total devolved taxes provisional outturn (£'000) £957,454 

Revenue Scotland provisional (pre-audit) outturn for the devolved taxes, 2023/24

Land and Buildings Transaction Tax provisional outturn £784.4m
Scottish Landfill Tax provisional outturn £68.7m
Total devolved taxes provisional outturn £853.1m

The final outturn position for the devolved taxes for 2023-24 is included in the publication of Revenue Scotland’s Annual Report and Accounts 2023-24.

Revenue Scotland provisional (pre-audit) outturn for the devolved taxes, 2022/23
Land and Buildings Transaction Tax provisional outturn £849.7m
Scottish Landfill Tax provisional outturn £108.9m
Total devolved taxes provisional outturn £958.6m

The final outturn position for the devolved taxes for 2022-23 is included in the publication of Revenue Scotland’s Annual Report and Accounts 2022-23.

Revenue Scotland provisional (pre-audit) outturn for the devolved taxes, 2021/22
Land and Buildings Transaction Tax provisional outturn £808.5m
Scottish Landfill Tax provisional outturn £125.3m
Total devolved taxes provisional outturn £933.8m

The final outturn position for the devolved taxes for 2021-22 is included in the publication of Revenue Scotland’s Annual Report and Accounts 2021-22.

Revenue Scotland Board Minutes

We publish Board minutes for meetings that took place within the last two years.

Risk Management Framework

Risk Management Framework

Statement of Expenditure

Public Services Reform Act data 2023-24

Public Services Reform Act data 2022-23

Public Services Reform Act data 2021-22

Public Services Reform Act data 2020-21

Public Services Reform Act data 2015-2020

Climate Change Report

Revenue Scotland's Climate Change Reports are available to download on the Sustainable Scotland Network website.

Whistleblowing Annual Report

From April 2023, Revenue Scotland no longer publishes an independent Whistleblowing report. This information is now incorporated and published within the Annual Reports and Accounts.

Equality Impact Assessment EqIA summaries

Revenue Scotland - EQIA Summary - Digital return, forms and payments
Revenue Scotland - EQIA Summary -Enhanced Support Service
Revenue Scotland - EQIA Summary - Hybrid Working
Revenue Scotland - EQIA Summary - Letter Suite review
Revenue Scotland - EQIA Summary - Revenue Scotland website upgrade
Revenue Scotland - EQIA Summary - Scottish Tax Education Programme (STEP) introduction
Revenue Scotland - EQIA Summary - SETS 2 introduction

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