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Published on 26 April 2023

Revenue Scotland’s Enhanced Support policy

Revenue Scotland, the tax authority with responsibility for the administration of Scotland’s devolved taxes, has developed an Enhanced Support policy. The policy sets out what enhanced support is; it aims to help those who need extra support to meet their tax obligations in respect of Scotland’s devolved taxes.

NEWS: Revenue Scotland’s Enhanced Support policy. image of a scottish flag

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Revenue Scotland and devolved taxes

Revenue Scotland is the tax authority with responsibility for the collection and management of Scotland’s devolved taxes. There are currently two devolved taxes that Revenue Scotland administers – Land and Buildings Transaction Tax and Scottish Landfill Tax. HMRC deal with Scottish income tax – see Note below.

You may have to pay Land and Buildings Transactions Tax if you buy residential or commercial land and buildings located in Scotland. Land and Buildings Transaction Tax replaced UK Stamp Duty Land Tax with effect from 1 April 2015. There is more information about Land and Buildings Transaction Tax on Revenue Scotland’s website.

Scottish Landfill Tax replaced UK Landfill Tax in Scotland with effect from 1 April 2015. You can find more information about Scottish Landfill Tax on Revenue Scotland’s website.

Can I get enhanced support?

Remember that Revenue Scotland’s Enhanced Support policy only applies in respect of Land and Buildings Transaction tax and Scottish Landfill Tax.

You can get enhanced support if you find it difficult to interact with Revenue Scotland, for example, because of your health condition(s) or personal circumstances.

Revenue Scotland’s website lists a number of examples of when you might be able to get enhanced support – please note that the list is not exhaustive.

What is enhanced support?

Enhanced support can take different forms, depending on why you find it difficult to interact with Revenue Scotland.

For example, Revenue Scotland might be able to provide you with information in a different format, such as large print, or in a different language. They might be willing to give you more time to comply with a deadline or speak to you using a British Sign Language (BSL) interpreter.

The Revenue Scotland website provides more information on the different types of enhanced support available.

How do I get enhanced support?

If you think you need enhanced support, you should simply let Revenue Scotland know when you contact them.

The guidance on Revenue Scotland’s website sets out various methods of contacting Revenue Scotland.

You can read the Enhanced Support Policy on Revenue Scotland’s website.  

Note

Remember that Revenue Scotland’s Enhanced Support policy only applies in respect of Land and Buildings Transaction tax and Scottish Landfill Tax.

If you need extra support with any other UK taxes, such as income tax, (including Scottish income tax), VAT, corporation tax or National Insurance contributions, you need to contact HMRC, and ask them for extra support. There is more information on GOV.UK and on the LITRG website.

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