Information about other Scottish taxes

Where to find help and information on other taxes.

The remit of Revenue Scotland is set out in the Revenue Scotland and Tax Powers (Scotland) Act 2014 and the Scotland Act 1998.

Revenue Scotland is responsible for the administration and collection of Land and Buildings Transaction Tax and Scottish Landfill Tax.

All other taxes, including the Scottish Rate of Income Tax (SRIT) are administered by HMRC. There are no changes to the gathering of local taxes in Scotland. For example council tax and non-domestic rates remain the responsibility of local authorities.

Information about the setting of SRIT can be found on the Scottish Parliament and Scottish Government websites. Further information about income tax, including SRIT, is available on the HMRC website.

Information about council tax and non-domestic rates is available from individual local authority websites. These can be accessed through the Convention of Scottish Local Authorities (COSLA) website.

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