On 1 April 2015, Scotland’s new tax authority, Revenue Scotland, began to accept tax returns for the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax.

The Scotland Act 2012 paved the way for the Scottish Parliament to launch these two new taxes. Further legislation established Revenue Scotland as the tax authority responsible for collecting Scotland‘s devolved taxes. In 2015, in line with international good practice, it became established in statute as a Non-Ministerial Department and therefore operates at arm’s length from Ministers.

Deputy First Minister John Swinney commented that:

'For the first time in 300 years, with the launch of Revenue Scotland, Scotland is able to collect and manage some of our own taxes. Years of preparation and consultation have gone into ensuring this independent agency is ready to manage these two new taxes.'

According to the Deputy First Minister the new rates for LBTT will see that more than 40,000 Scottish home buyers will pay less tax than they would have done under UK Stamp Duty Land Tax and that 50% of buyers will pay no tax at all.