Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
97 matching statutes
Scotland
2 provisions
This Act creates an air departure tax on flights beginning at an airport in Scotland and sets rules for who is chargeable, who is exempt, who pays, and how the tax is collected.
Scotland
5 provisions
This Part sets up Revenue Scotland, gives it tax administration powers, and requires confidentiality, record-keeping, reporting, and payment rules. It also creates a general anti-avoidance rule and penalties for unlawful disclosure and record-keeping failures.
Scotland
1 provisions
This Act creates Scottish landfill tax, sets the Tax Authority to collect and manage it, and gives the Scottish Ministers regulation-making powers on key tax rules.
Scotland
7 provisions
This provision sets up Scotland’s land and buildings transaction tax for land transactions, defines key terms, and sets out who must file returns, pay tax, and when.
Scotland
2 provisions
This Part sets up Scottish aggregates tax, identifies when aggregate is taxable or exempt, and gives Revenue Scotland responsibility for collecting, managing, and registering the tax.
Scotland
1 provisions
This Act gives retrospective effect to specified amendments from the 2017 Order and starts the day after Royal Assent.
Scotland
2 provisions
This Act creates the Scottish building safety levy, makes Revenue Scotland responsible for collecting and managing it, and sets rules for registration, returns, allowances, reliefs, security, and penalties.
Scotland
1 provisions
The Act gives Scottish Ministers power to set by regulation when education authorities must provide pupils with free milk, meals, or other refreshments.
Scotland
1 provisions
This Act adds an extra 3% tax charge for certain land transactions involving dwellings, especially where the buyer already owns more than one dwelling and the relevant consideration is at least £40,000, subject to stated exceptions and reliefs.
Scotland
1 provisions
This Act changes rules about agricultural tenancy succession and rent review, and sets when its provisions start to apply.
Scotland
1 provisions
This Act sets rules about the graduate endowment, student financial support, and council tax exemption for students, and it lets Scottish Ministers bring section 4 into force by order.
Scotland
1 provisions
This Act changes rules for unoccupied properties, council tax variations, information requests, penalties, and some repeals.