Regulator Profile
Revenue Scotland
Enforcement Regulator2
Areas of regulation
Scotland
Devolved Taxation
Tax
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.