The Scottish Parliament has full or partial power over a number of taxes in Scotland. Not all of these taxes are administered by Revenue Scotland.
Council tax
Council tax rates for properties in Scotland are set and administered by local authorities. This ensures that councils have the funds they need to pay for local services such as rubbish collection, roads and local area maintenance.
Visit the mygov.scot website to find out more about how council tax works, including who to contact if you need more information about the council tax you pay.
Non-domestic rates
Non-domestic rates, also known as business rates, are a tax on non-domestic properties to help pay for local council services. Non-domestic rates are set by the Scottish Parliament, and the tax is administered and collected by local authorities. Learn more about non-domestic rates on the mygov.scot website.
Scottish Income Tax
Scottish Income Tax is a partially devolved tax. Rates and bands are set by the Scottish Parliament and published alongside the Scottish Budget.
HMRC is responsible for the collection and management of Scottish Income Tax. This includes the identification of Scottish taxpayers. You should contact HMRC if you have any queries about the rate of income tax you pay.
Read more about Scottish Income Tax on mygov.scot.
Find out more
You can learn more about how taxes are set in Scotland by visiting the Scottish Government website.