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Devolved Taxes

Devolved Taxes

Following the passage of the Scotland Act 2012 Scottish Ministers have the powers to administer taxes (the “devolved taxes”) to replace the UK Stamp Duty Land and Landfill Tax.  The Revenue Scotland Tax Powers (Sotland) Act 2014, The Land and Buildings Transaction Tax (Scotland) Act 2013 and the Landfill Tax (Scotland) Act 2014 have gained Royal Assent and Revenue Scotland started to collect the first Scottish taxes in 300 years on 1 April 2015.

Scottish Landfill Tax

Land and Buildings Transaction Tax