Taxation Directorate

What we do

​We are responsible for the negotiation, development, provision of policy advice, legislation and implementation of the enlarged set of fiscal powers set out in the Scotland Acts 2012 and 2016.

This includes responsibility over Income Tax rates and thresholds, Air Departure Tax, Land and Buildings Transaction Tax, Landfill Tax and VAT assignment powers.

As well as leading on new tax powers, tax strategy and provision of advice on reserved tax powers, the division is the key contact point for Revenue Scotland and the Scottish Fiscal Commission.

Our responsibilities are:

  • policy and legislative responsibility for:
    •    Land and Buildings Transaction Tax
    •    Scottish Landfill Tax
    •    Air Passenger Duty
    •    Aggregates Levy  
  • liaison with Revenue Scotland
  • liaison with the Scottish Fiscal Commission
  • capability and tax policy profession
  • strategic communications and engagement on tax
  • new taxes and revenues
  • Income Tax
  • Tax Strategy
  • VAT assignment
  • advice on reserved taxes

Who we are

Cabinet Secretary and Ministers