Taxation in Scotland

Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Taxes in Scotland are collected by various bodies – HM Revenue & Customs for reserved taxes, Revenue Scotland for devolved taxes and local taxation authorities.

In 2024–2025, taxation in Scotland controlled by the Scottish Parliament generated £26.2 billion in revenue, with 61% of spending in Scotland raised through devolved taxes controlled by the Scottish Government, and 39% generated through reserved taxes. In the same financial year, 37% of revenue raised in Scotland is devolved to the Scottish Government.

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