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Revenue Scotland
Revenue Scotland () is a non-ministerial office of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament. History Prior to 1707, Scotland was an independent state with its own system of taxation. This was abolished following the Union with England, and since then most taxes in Scotland had been collected by the UK Government. 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.The Revenue Scotland and Tax Powers Act (RSTPA) 2014 which established the legal basis for the operation of Revenue Scotland, was passed by the Scott ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Bodies Of The Scottish Government
Public bodies of the Scottish Government () are organisations that are funded by the Scottish Government. They form a tightly meshed network of Executive (government), executive and Advice (opinion), advisory Non-departmental public body, non-departmental public bodies ("quangoes"); tribunals; and nationalised industries. Such public bodies are distinct from executive agencies of the Scottish Government, as unlike them they are not considered to be part of the Government and staff of public bodies are not civil servants, although executive agencies are listed in the Scottish Government's directory of national public bodies alongside other public bodies. Governance The Scottish Government is responsible for appointing a board of directors to run public bodies. The Office of the Commissioner for Public Appointments in Scotland is responsible for regulating the process. Public bodies are assigned "sponsoring departments" who provide funding in the form of grant-in-aid to assist with ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Air Passenger Duty
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are bookedNotice 550 Section 4.1 HMRC to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in fu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Services
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits. In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support ( welfare) to families and individuals (through payment of tax credit A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state. It may also be a credit granted in recognition of taxes already paid or a form of state "dis ...s or transfer payments). The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director. Revenue services by jurisdiction Refe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2012 Establishments In Scotland
1 (one, unit, unity) is a number, numeral, and glyph. It is the first and smallest positive integer of the infinite sequence of natural numbers. This fundamental property has led to its unique uses in other fields, ranging from science to sports, where it commonly denotes the first, leading, or top thing in a group. 1 is the unit of counting or measurement, a determiner for singular nouns, and a gender-neutral pronoun. Historically, the representation of 1 evolved from ancient Sumerian and Babylonian symbols to the modern Arabic numeral. In mathematics, 1 is the multiplicative identity, meaning that any number multiplied by 1 equals the same number. 1 is by convention not considered a prime number. In digital technology, 1 represents the "on" state in binary code, the foundation of computing. Philosophically, 1 symbolizes the ultimate reality or source of existence in various traditions. In mathematics The number 1 is the first natural number after 0. Each natural numbe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Welsh Revenue Authority
The Welsh Revenue Authority () is a non-ministerial department of the Welsh Government responsible for the administration and collection of devolved taxes in Wales. The Welsh Revenue Authority is accountable to the Senedd. History For over 800 years most taxes in Wales had been collected by the UK government. The Welsh Revenue Authority was formed in 2017 as the first non-ministerial government department of the Welsh Government, in anticipation of it becoming responsible for collecting taxes devolved to the Senedd under the terms of the Wales Act 2014 and 2017. The 2017 Act also gave the Senedd powers to vary the basic rate of income tax by 10p, but this will be administered by HMRC. The Tax Collection and Management (Wales) Act 2016, which establishes the legal basis for the operation of the Welsh Revenue Authority, was passed by the Welsh Parliament in April 2016. The Welsh Revenue Authority was officially established to collect Wales' newly devolved taxes – the first ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
HM Revenue And Customs
His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC, and formerly Her Majesty's Revenue and Customs) is a department of the UK government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the Tudor Crown enclosed within a circle. Departmental responsibilities The department is responsible for the administration and collection of direct taxes including Income Tax, Corporation Tax, Capital Gains Tax (CGT) and Inheritance Tax (IHT), indirect taxes including Value Added Tax (VAT), excise duties and Stamp Duty Land Tax (SDLT), and environmental taxes such as Air Passenger Duty and the Climate Change Levy. Other aspects of the departmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Shona Robison
Shona McRory Robison (born 26 May 1966) is a Scottish politician who has served as Cabinet Secretary for Finance and Local Government since 2023. A member of the Scottish National Party (SNP), she previously served as Deputy First Minister of Scotland from 2023 to 2024. Robison has been the Member of the Scottish Parliament (MSP) for Dundee City East (Scottish Parliament constituency), Dundee City East since 2003 Scottish Parliament election, 2003 and was an Additional member system, additional member for the North East Scotland (Scottish Parliament electoral region), North East Scotland region from 1999 Scottish Parliament election, 1999 to 2003 Scottish Parliament election, 2003. Robison served as Minister for Public Health and Sport from 2007 to 2011. She then oversaw the Scottish Government's preparations for the 2014 Commonwealth Games as Minister for Commonwealth Games and Sport from 2011 to April 2014, when she was promoted to the Scottish Cabinet by Alex Salmond as Cabine ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Scottish Landfill Tax
Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015. Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency The Scottish Environment Protection Agency (SEPA; ) is Scotland's Environmental regulation, environmental regulator and national flood forecasting, flood warning and strategic flood risk management authority. [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Land And Buildings Transaction Tax
Land and Buildings Transaction Tax (LBTT) is a property tax in Scotland. It replaced the Stamp Duty Land Tax from 1 April 2015. LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired. Under the Land and Buildings Transaction Tax (Scotland) Act 2013, a land transaction must be notified to Revenue Scotland unless it falls within one of the exempt categories contained in the Act. Revenue Scotland administers and collects LBTT with support from Registers of Scotland. Overview LBTT is usually paid by the solicitor on behalf of the buyer, as part of the administrative process to complete the conveyancing transaction, although final responsibility lies with the buyer. Submitting an LBTT Tax return (United Kingdom), return and making arrangements to pay the LBTT due is a prerequisite to applying for registration of Title (property), title. LBTT is a progressive ta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Air Departure Tax
Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide Air Passenger Duty in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed. History On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018. However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland. In June 2018, the Scottish Government and UK Government agreed that it would not be possible to introduce the ADT in April 2019. Air Passenger Duty has continued to apply for airports in Scotland and HMRC has continued to administer APD in relation to flights in Scotland. Rate The Scottish Government intended to reduce the r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Aggregates Levy
Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom. History The Aggregates Levy was introduced in 2002. Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped. The tax is intended to promote the use of recycled aggregate. Receipts Taxable aggregate has been taxed at a rate of per tonne since 1 April 2009. From 1 April 2002 to 31 May 2008, it was levied at £1.60 per tonne, and from 1 April 2008 to 30 May 2009, at £1.95 per tonne. References {{Reflist Taxation in the United Kingdom Environmental tax ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
