Supporting Organisations
As set out in the RSTPA (Scotland) 2014 Act, Revenue Scotland has the power to delegate any functions relating to LBTT to RoS, and any functions relating to SLfT to SEPA.
The functions delegated to each organisation are set out in the following information notices:
Registers of Scotland background
RoS is a non-Ministerial department responsible for compiling and maintaining 18 public registers relating to land, property, and other legal documents. It is part of the Scottish Administration and its main aim is to record and safeguard land rights while providing open and efficient access to important information.
RoS records all property sales in Scotland and the largest of the 18 public registers are for property - the Land Register and the Register of Sasines.
Further information is available on the RoS website.
Scottish Environment Protection Agency background
SEPA is a non-departmental public body and Scotland’s principal environmental regulator. Its role is to make sure the environment and human health are protected, to ensure that Scotland’s natural resources and services are used as sustainably as possible and to contribute to sustainable economic growth.
To learn more about SEPA, visit the SEPA website.
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