Enhanced support

Get help if you need enhanced support with taxes we manage at Revenue Scotland, such as Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).

We have developed our Enhanced Support policy to make sure we provide tailored support at the earliest opportunity if you need extra help.

You can get enhanced support if your health condition or personal circumstances make it difficult when you interact with Revenue Scotland. For example:

• communication difficulties (this can include English not being your first language)
• regular/sustained periods in hospital
• reduced mobility or physical difficulties (short or long term)
• mental health conditions like depression, stress, or anxiety (short or long term)
• sensory difficulties e.g. visual, speech and hearing impairments
• dyslexia, autism, and cognitive difficulties
• financial difficulties (including with us)
• an adverse life event such as bereavement, redundancy, or caring responsibilities
• digital exclusion (lack of access to technology and/or understand how to use technology)
• memory concerns
• domestic abuse including economic abuse - (economic abuse involves the control of money, finances, and the things that money can buy - this can include exerting control over income, spending, bank accounts, bills and borrowing)

Help you can get

We can provide you enhanced support if you:

• need information in a different format
• need help filling in forms
• need more time because of your circumstances
• need information in another language
• need someone to talk on your behalf
• have difficulties submitting a tax return or paying on time
• can not speak on the phone and need to speak to us in a different way

If you need information in a different format

We may be able to provide documents in accessible formats. You might need an alternative format if:

• you are visually impaired
• you have dyslexia or autism
• you have another condition which makes standard print difficult

Contact us to discuss options available should you need a form, leaflet, or other information in any of the following formats:

• braille
• large print
• other formats, for example coloured paper

If you need help filling in forms

On our website you can find guidance on how to complete specific tax returns. In addition to the guidance we have published instructional videos on our YouTube channel.

Revenue Scotland staff cannot give tax advice but we can help in some circumstances with filling in forms. For example, if you do not have a solicitor or accountant acting for you and you need help if:

• you have a mental health condition, like depression, stress or anxiety
• you have a visual impairment, dyslexia, autism or cognitive difficulties
• you have another condition which makes filling in forms difficult
• you are experiencing financial hardship - for example you cannot afford essentials like food, bills or rent
• you are a victim of domestic abuse, including economic abuse

If you need more time because of your circumstances

In certain circumstances, we can give you an extension to a deadline or spend more time with you on the phone. You can ask for more time if, for example:

• you have a mental health condition, like depression, stress, or anxiety
• you have a visual impairment, dyslexia, autism, or cognitive difficulties
• you have another condition which means you need more time
• you are experiencing financial difficulties - for example, if you have lost your job because of coronavirus (COVID-19)
• you are in hospital
• you are a victim of domestic abuse, including economic abuse

If you need information in another language

You can use a friend or family member as an interpreter when you call us. They must be over 16 and will need to be in the same room as you when you call us.

The 'Recite Me language and accessibility tool bar' at the top of the page may help you translate our web content into over 100 languages, including 65 text to speech voices. 

The settings on Revenue Scotland’s YouTube channel can be changed to include subtitles in an alternative language.
Please note: The subtitles are provided by YouTube and Revenue Scotland are not responsible for the translation.

In some circumstances, we may also be able to provide:

• Interpreting (face-to-face, remote video and telephone) – from English into a wide range of spoken languages and dialect and from those languages and dialect into English or other languages 
• Translation and transcription services -  from English into a wide range of spoken languages and from those languages into English or other languages including:
• text to braille – or other tactile or touch formats
• speech (audio) to text including tape recordings and other electronic media, audio
• video to text
• text to speech (audio) – including tape recordings and other electronic media, audio and video

If you need someone to talk to us on your behalf

If you find it difficult to deal with Revenue Scotland yourself, you can appoint someone to talk to us for you. This can be a solicitor, accountant, friend, relative or an adviser from a voluntary organisation.

They can act on your behalf for things like:

• helping you to fill in forms
• talking to us

See how you can give permission to a family member or tax professional to deal with Revenue Scotland on your behalf.

If you have a Power of Attorney, we can assist you to register this with Revenue Scotland.

If you have difficulties submitting a tax return or paying on time

If you’re unable to submit your tax return or pay your tax to us on time because of your circumstances, tell us as soon as possible, and before the return or payment of tax is due. We might be able to consider more time to pay if you have exceptional difficulties paying your tax bill on time.

Ways you can contact us

There are other ways to contact us than by telephone. You might need to use another form of contact if: 

• you are deaf, hearing impaired or hard of hearing 
• you have a speech impairment you use British Sign Language(BSL) 
• you have difficulty using the telephone

If you use British Sign Language (BSL)

You can contact us using a BSL video interpreter from the Contact Scotland service. Please have ready your Revenue Scotland reference number (RS number) and any documentation you will need during the call. We will verify your identity at the start of the call.

Other ways you can contact us

Email:
lbtt@revenue.scot for Land and Buildings Transaction Tax (LBTT)
slft@revenue.scot for Scottish Landfill Tax (SLfT)

Call us:
Our Support Desk is open for calls Monday to Friday 10:00 - 12:00 and 14:00 - 16:00.
Support Desk phone number: 0300 020 0310

Alternatively, you can write to the following address:

Help and advice from other organisations

Libraries and local community centres may have services available that will enable you to interact with Revenue Scotland in a digital way.

AbilityNet has advice on making your device easier to use if you have a disability.

TaxAid  offers free, confidential advice on tax to those on low incomes.

Tax Help for Older people supports those who are over 60 and have an annual income of less than £20,000.

You can also get help with tax from Citizens Advice.