About Revenue Scotland
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 5 or more devolved taxes.
Amounts received from the collection of the devolved taxes, less any permitted deductions, are paid into the Scottish Consolidated Fund in accordance with the Revenue Scotland and Tax Powers Act 2014 (RSTPA) and are used to fund public services for the benefit of everyone in Scotland.
As a Non-Ministerial Office, Revenue Scotland is part of the Scottish Administration but is directly accountable to the Scottish Parliament to ensure the administration of tax is independent, fair and impartial.
As part of our arrangements, we have a Board of 8 non-executive members who are responsible for the strategic direction, oversight and governance of Revenue Scotland. Two new Board members were appointed during 2025 bringing the gender diversity on the Board up from 14% to 38%. Our website contains further details about our Board members.
The Board is supported by an Audit and Risk Committee and a Staffing and Equalities Committee. In December 2024 three additional members were co-opted onto our committees to support their work and improve diversity within these forums.
As of March 2026, our workforce is xxx (to be inserted before publication) full time equivalent (FTE).
We discharge our duties and deliver services through a mix of strategic partnerships, shared service agreements, commercial contracts and external experts or consultants as and when required. Examples of shared services include:
- procurement advice
- internal Audit
- HR and Finance systems
- core IT elements