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Support desk operating hours: Please note that our support desk will be closed on Monday 26 May 2025. Normal service will resume from Tuesday 27 May.

Revenue Scotland

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Taxes

Land and Buildings Transaction Tax

Residential property The Additional Dwelling Supplement (ADS) Non-residential property Lease transactions How to submit, amend or pay LBTT Register and manage user accounts LBTT legislation guidance Paper LBTT forms LBTT Updates

Scottish Landfill Tax

About Scottish Landfill Tax SLfT rates and accounting periods SLfT guidance and services SLfT1000 - SLfT legislation guidance

Scottish Approach to Tax

Other Scottish Taxes

Legislation

Acts Secondary Legislation RSTPA Legislation Guidance

Compliance and Dispute Resolution

Approach to tax compliance Dispute Resolution General Anti-Avoidance Rule Compliance and Enquiries - Factsheets Difficulties paying your tax bill on time LBTT Penalties: submitting or paying late Report suspected wrongdoing

Scottish Electronic Tax System (SETS)

Help and guidance SETS recent and upcoming updates SETS Terms and Conditions How to create and find secure messages (SMS) on SETS

Scottish Aggregates Tax (SAT)

Scottish Aggregates Tax (SAT) FAQs

Scottish Building Safety Levy (SBSL)

Authority to act with Revenue Scotland

Air Departure Tax

Air Departure Tax FAQs

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Aidan O’Carroll, Chair, reappointed to the Revenue Scotland Board COVID-19

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