Revenue Scotland

Revenue Scotland is responsible for the collection of devolved taxes in Scotland.

This includes the Land and Buildings Transaction Tax (LBTT) (which replaces Stamp Duty Land Tax) and the Scottish Landfill Tax (SLfT) (which replaces UK Landfill Tax).

The Revenue Scotland and Tax Powers Act (RSTPA) was passed by the Scottish Parliament on 19 August 2014.

Services

Land and Buildings Transaction Tax (LBTT)

LBTT replaces Stamp Duty Land Tax (SDLT) from 1 April 2015.
Scottish Landfill Tax

Information on the tax on disposing waste to landfill.
Tax on property, money and shares you inherit

When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit.

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