Revenue Scotland
| File:Revenue Scotland logo.png | |
| Non-ministerial government department overview | |
|---|---|
| Formed | 1 January 2015 |
| Jurisdiction | Scotland |
| Minister responsible | |
| Non-ministerial government department executives |
|
| Key document | |
| Website | revenue |
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Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) is a non-ministerial department of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. From January 2015 the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
Revenue Scotland is accountable to the Scottish Parliament.
History
Since the Acts of Union in 1707, all taxes in Scotland had been collected by the UK Government department HM Revenue and Customs (HMRC). Revenue Scotland was formed in 2012 as an administrative unit of the Scottish Government, in anticipation of it becoming responsible for collecting taxes devolved to the Scottish Parliament under the terms of the Scotland Act 2012.[1][2] That Act also gave the Scottish Parliament powers to vary the basic rate of income tax, but this will be administered by HMRC.[2]
The Revenue Scotland and Tax Powers Act 2014, which establishes the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.[3][4]
Revenue Scotland was officially established on 1 January 2015 to collect Scotland’s newly devolved land and buildings transaction tax and the Scottish landfill tax.[5] This is the first Scotland-wide tax collection system for over 300 years.[6]
Governance structure
The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Constitution and Economy, John Swinney MSP. Eleanor Emberson was appointed as the first chief executive in January 2015, having led the organisation while it was being set up.[7]
The Board of Revenue Scotland is composed of five members. Its main role is to develop and approve Revenue Scotland’s overall strategy, approve final business plans and advise the Chief Executive on key appointments. It also performs an assurance role and advises on best practice.
Board
Dr Keith Nicholson was appointed as permanent chair in August 2015, for a three year term.[8]
As of December 2015[update] the members of the Board are:[9]
- Dr Keith Nicholson, Chair
- John Whiting OBE
- Jane Ryder OBE
- Lynn Bradley
- Ian Tait
References
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External links
- No URL found. Please specify a URL here or add one to Wikidata.
- Use dmy dates from January 2015
- Use British English from January 2015
- Pages with broken file links
- Articles containing Scottish Gaelic-language text
- Articles containing potentially dated statements from December 2015
- Official website missing URL
- Scottish Government
- 2012 establishments in Scotland
- Revenue services
- Taxation in the United Kingdom
