April 2015 saw the introduction of Scotland’s two fully devolved taxes, Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT), and the creation of Revenue Scotland to administer them. It is likely that a third fully devolved tax, the Building Safety levy, will be introduced in April 2026 and that a fourth, Air Departure Tax, will follow soon after. 

Income tax is partially devolved to the Scottish Parliament, which has the power to set the rates and thresholds applying to the non-savings and non-dividend income of Scottish taxpayers. Scottish income tax is administered by HMRC. The Scottish tax system also includes local taxes, such as council tax and non-domestic rates. 

Fulfilling a commitment made in Scotland’s Tax Strategy: Building on our tax principles, the Scottish Government recently held its first Scottish Tax Conference, on 10 September 2025. Overseen by Lucy O’Carroll, Director of Tax at the Scottish Government, the conference began with a keynote address from Shona Robison MSP, Cabinet Secretary for Finance and Local Government, and included a number of plenary and breakout sessions.  

In the first plenary session, the participants reflected on a decade of tax devolution and looked ahead to the opportunities and challenges of the decade to come. For 2024/25, Revenue Scotland collected approximately £924 million in LBTT and £56 million in SLfT. Its latest annual report and accounts shows that, for 2023/24, it was ahead of target on the administrative cost of tax collection (0.87% compared to the target of 1%) and user satisfaction (76% compared to the target of 75%).   

Further plenary and breakout sessions focused on a wide range of topics, including council tax reform, possible changes to the legislative process and how best to communicate with taxpayers. The conference also heard from members of the Scottish Youth Parliament who gave their views on future priorities for tax policy in Scotland.  

David Bond, ICAEW Director, Scotland, said: “The conference was an important and potentially powerful piece of engagement between business and a range of government agencies, enabling open and frank discussion, and a greater understanding both ways. I am looking forward to this becoming an annual event.” 

Further information 

• Statistics | Revenue Scotland
• Income Tax in Scotland: Current rates - GOV.UK