Regulator profile
Revenue Scotland
Enforcement Regulator2 areas of regulation · 3 laws enforced · Scotland
What Revenue Scotland does
Scottish tax authority responsible for the administration and collection of devolved taxes: Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), and (from 2026) the Scottish Aggregates Tax and Scottish Building Safety Levy. Independent non-ministerial department of the Scottish Government.
Additional information
Devolved equivalent of HMRC for Scottish taxes. Works with Registers of Scotland on LBTT collection at point of property registration.
Contact Revenue Scotland
Types of regulation
Devolved Taxation
Tax
Legal framework
Legislation that Revenue Scotland directly enforces.
Primary legislation
- Scotland Act 1998 Act 1998
- LBTTSA 2013 Act 2013
- Visitor Levy (Scotland) Act 2024 Act 2024
Coverage area
Scotland