Legal Notices

Information on the Conditions of Use of our website (

Conditions of Use

This website is owned and maintained by Revenue Scotland, registered office address:

Revenue Scotland

PO Box 24068



The pages in this section (together with the documents referred to) tell you the conditions of use (Conditions of Use) on which you may make use of our website (referred to in these Conditions of Use as the Website), whether as a guest or a registered user.

Please read these Conditions of Use carefully before you start to use this website. By using this website, you indicate that you accept these Conditions of Use and that you agree to abide by them. If you do not agree to these Conditions of Use, please refrain from using this website.


The devolved taxes are self-assessed taxes and, whilst every effort has been made to ensure that content on this website is reliable, including guidance and calculator functionality, Revenue Scotland does not accept liability for reliance by taxpayers or agents.