Support
Further information on Revenue Scotland you may find useful.
Compliance and Dispute Resolution
At the heart of Revenue Scotland's core function to collect and manage the devolved taxes is a responsibility for protecting the revenue against tax fraud and tax avoidance.
Revenue Scotland wants to make it as easy and convenient as possible for taxpayers to understand and comply with their duties and identify and address risks that might make it difficult to comply with those duties.
Land and Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) in Scotland from 1 April 2015.
LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired.
Revenue Scotland administers LBTT with support from Registers of Scotland (RoS).
A progressive tax
Scottish Parliament approves Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018
24 January 2019
The Scottish Parliament has approved the Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018.
SETS update completed
New features introduced to SETS for LBTT and SLfT users
Monthly Land and Buildings Transaction Tax (LBTT) Statistics
These Land and Building Transaction Tax (LBTT) monthly statistics provide data on the number and value of notifiable transactions reported to Revenue Scotland. These are produced monthly from April 2015 when LBTT first started in Scotland.
Legislation
There are a number of key pieces of UK and Scottish Parliament legislation that provide the framework for Scotland's devolved taxes and Revenue Scotland.
The Scotland Act 2012 provided the Scottish Parliament with powers to levy two new taxes in Scotland: (i) to replace UK Stamp Duty Land Tax (SDLT; tax on land and property transactions) and (ii) UK Landfill Tax (LfT; tax on disposals of waste to landfill).
The Scotland Act 2012 also provided the Scottish Parliament with powers to set a Scottish Rate of Income Tax (SRIT). The collection and management of SRIT will still be undertaken by HMRC.