New Scottish taxes in place
The Land and Buildings Transaction Tax and Landfill Tax come into force in Scotland on 1 April.
New taxes have come into force in Scotland, the first time a Scottish Parliament has exercised tax powers in more than 300 years.
Under LBTT, house purchases costing less than £145,000 will be tax free in Scotland. Marginal rates will range from 2% up to a top rate of 12% for people buying houses costing more than £750,000.
Band changes have also been announced in the rest of the UK with a lower rate of tax for properties in the upper end of the market than in Scotland.
The Scottish Landfill Tax replaces UK landfill tax, with a standard rate of £82.60 per tonne and a lower rate for some materials of £2.60 per tonne.
The Revenue Scotland and Tax Powers Act (2014) established Revenue Scotland as the new body responsible for collecting and managing devolved taxes and was approved by the Holyrood parliament on 19 August last year.