Scottish Electronic Tax System (SETS)

Find out how to access the Scottish Electronic Tax System (SETS) and what services are available to taxpayers, tax professionals and landfill operators.

Land and Buildings Transaction Tax (LBTT) online services

Services for organisations and tax professionals

If you are an organisation or tax professional in the SETS system you can:

  • register your organisation to submit multiple tax returns
  • submit conveyance returns online
  • submit lease returns online
  • submit lease reviews online
  • submit ADS repayment claims online

SETS login

Services for taxpayers without a solicitor or conveyancer

If you are a taxpayer without a solicitor or conveyancer you can:

Please note: If you are a taxpayer submitting a lease review or submitting an ADS repayment claim you don't have to register to access SETS.

You can not use the online system if you need to:

  • submit a conveyance return
  • submit a first-time lease return

Please contact us instead and we will provide you with the correct paper forms and guidance to complete these tax returns.

Scottish Landfill Tax (SLfT) online services

If you are a landfill operator in Scotland, you can use the SETS system to: