, type = Non-ministerial government department , logo = Revenue Scotland logo.svg , logo_width = , logo_caption = , picture = , picture_width = , picture_caption = , formed = , dissolved = , superseding = , jurisdiction = Scotland , headquarters = Victoria Quay, Edinburgh , coordinates = , employees = 90 (2022) , budget = £7.9M , minister1_name =

Kate Forbes Kate Elizabeth Forbes is a Scottish politician who has served as Cabinet Secretary for Finance and the Economy since 2020. A member of the Scottish National Party (SNP), she has been the Member of the Scottish Parliament (MSP) for the Skye, Loch ...

, minister1_pfo =

Cabinet Secretary for Finance The Cabinet Secretary for Finance and the Economy, commonly referred to as the Finance Secretary, is a member of the Cabinet in the Scottish Government. The Cabinet Secretary has Ministerial responsibility for the Scottish Government's Finance D ...

, minister2_name = Tom Arthur , minister2_pfo = Minister for Public Finance, Planning and Community Wealth , chief1_name = Elaine Lorimer , chief1_position = Chief Executive , chief2_name = Aidan O'Carrol , chief2_position = Chair , agency_type = , parent_agency = , child1_agency = , keydocument1 =

Scotland Act 2012 The Scotland Act 2012 is an Act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998, with the aim of devolving further powers to Scotland in accordance with the recommendations of the Calman Commission. It ...

, website = , footnotes = , map = , map_width = , map_caption = Revenue Scotland ( gd, Teachd-a-steach Alba) is a

non-ministerial department Non-ministerial government departments (NMGDs) are a type of department of the United Kingdom government that deal with matters for which direct political oversight has been judged unnecessary or inappropriate. They are headed by senior civil se ...

of the Scottish Government responsible for the administration and collection of

devolved taxes in Scotland Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the Government of the United Kingdom, UK government, to the Scottish Government and to Local government in Scotland, local governm ...

. It is accountable to the Scottish Parliament.

History

Prior to 1707, Scotland was an

independent state Independence is a condition of a person, nation, country, or state in which residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over its territory. The opposite of independence is the statu ...

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

.The Revenue Scotland and Tax Powers Act (RSTPA) 2014
which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014. Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years. The

Scotland Act 2016 The Scotland Act 2016 (c. 11) is an act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998 and devolves further powers to Scotland. The legislation is based on recommendations given by the report of the Smi ...

devolved

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 se ...

and Aggregates Levy to the Parliament. However, devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax. Additionally, there have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty,

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, ...

, It is unknown when it will be introduced

Devolved taxes

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 ...

(LBTT) * Scottish Landfill Tax (SLfT)

Governance structure

The Minister responsible for Revenue Scotland is the

MSP. Eleanor Emberson was appointed in 2012 to lead the organisation while it was being set up Elaine Lorimer succeeded Emberson as chief executive in March 2016. Th
Board of Revenue Scotland
is composed of six 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

Aidan O'Carrol is the current permanent chair. the members of the Board are: * Aidan O'Carrol, Chair * John Whiting CBE * Lynn Bradley * Jean Lindsay * Martin McEwen * Simon Cunningham The Senior Management Team is composed of a Chief Executive, a Head of Legal Services, a Head of Tax and a Head of Corporate Functions.

References

External links