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Revenue Scotland

Revenue Scotland is the tax authority responsible for the administration of Scotland's devolved taxes.  In the first instance, Revenue Scotland will focus on administration of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). It works closely with Registers of Scotland (RoS) to collect LBTT and with the Scottish Environment Protection Agency (SEPA) to collect Landfill Tax.

The Acts for the new taxes, LBTT and SLfT, were granted Royal Assent in July 2013 and January 2014 respectively, and collection of these taxes commenced on 1 April 2015.

The Revenue Scotland and Tax Powers Act (RSTPA) was passed by the Scottish Parliament on 19 August 2014.  This provides for the establishment of Revenue Scotland and Scottish Tax Tribunals; puts in place a general anti-avoidance rule; and makes provision about the collection and management of devolved taxes. Royal Assent was granted on 24 September 2014.

Revenue Scotland was set up as an administrative unit of the Scottish Government in 2012. In January 2015, in line with international good practice, it was established in statute as a Non-Ministerial Department and therefore operates at arm’s length from Ministers.

You will find tax calculators on the Revenue Scotland website and guidance on LBTT and SLfT.

Useful links

Revenue Scotland - www.revenue.scot
HM Revenuw & Customs - www.hmrc.gov.uk
Registers of Scotland - www.ros.gov.uk
Scottish Environment Protection Agency - www.sepa.gov.uk