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Devolved taxes in Scotland and Wales

Seven taxes are set by the Scottish Parliament or the Senedd: four in Scotland and three in Wales.

The full list

Scotland 4

Four Scottish taxes: income tax (rate from 2016, bands from 2017), LBTT and landfill tax from 1 April 2015, aggregates tax from 1 April 2026.

• Scottish Income Tax
• Land and Buildings Transaction Tax
• Scottish Landfill Tax
• Scottish Aggregates Tax

Wales 3

Three Welsh taxes: Land Transaction Tax and Landfill Disposals Tax from 1 April 2018, Welsh rates of Income Tax from 6 April 2019.

• Welsh rates of Income Tax
• Land Transaction Tax
• Landfill Disposals Tax

Not on the list

• Air Departure Tax (Scotland): Legislated in the Air Departure Tax (Scotland) Act 2017 but not yet charged.
• Scottish Building Safety Levy: The Building Safety Levy (Scotland) Act 2026 received Royal Assent in May 2026, but the levy starts on 1 April 2028 after a one-year delay.
• Visitor levies (Scotland and Wales): Local taxes: each council decides whether to levy one.
• Council tax and non-domestic (business) rates: Local taxes set and collected by councils within devolved frameworks, not taxes set by the Scottish Parliament or Senedd and collected by Revenue Scotland or the WRA.

Questions

How many devolved taxes are there?

Seven taxes are set by the Scottish Parliament or the Senedd: four in Scotland and three in Wales.

Which taxes are on the list?

Scottish Income Tax, Land and Buildings Transaction Tax, Scottish Landfill Tax, Scottish Aggregates Tax, Welsh rates of Income Tax, Land Transaction Tax and Landfill Disposals Tax.

What is an easy way to remember them?

Each country has an income tax rate, a tax on buying property and a landfill tax; Scotland adds an aggregates tax, from April 2026.

More lists

Each name checked against at least two sources, one of them Scottish Government, on 4 October 2026. Next review by 1 April 2027.
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