Taxation and Fiscal Sustainability Directorate

What we do

​We are responsible for both tax and non-tax income streams to the Scottish Government. We lead on the negotiation, development, policy advice, legislation and implementation of the enlarged set of fiscal powers set out in the Scotland Acts 2012 and 2016 and which are detailed in the Fiscal Framework

We implement the existing Fiscal Framework and prepare its review in 2022. We negotiate improvements to the Statement of Funding Policy. We develop policy to replace of EU funding streams and deliver the Medium-Term Financial Strategy.

We maintain good working relationships with the key stakeholders in Scotland and the UK.

We have policy and legislative responsibility for:

  • Land and Buildings Transaction Tax
  • Scottish Landfill Tax 
  • Air Passenger Duty
  • Aggregates Levy  

We are also responsible for:

  • Income Tax
  • VAT assignment
  • tax strategy
  • new taxes and revenues
  • replacement of EU funding streams
  • Fiscal Framework negotiations and review
  • Statement of Funding policy negotiations
  • liaison with HM Treasury
  • Liaison with Revenue Scotland
  • liaison with the Scottish Fiscal Commission
  • capability and tax policy profession
  • strategic communications and engagement on tax
  • medium-term financial strategy (annual publication)

Who we are

Cabinet Secretary and Ministers




Scottish Government
St Andrew's House
Regent Road

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