Revenue Scotland
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| Non-ministerial government department overview | |
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| Formed | 1 January 2015 |
| Jurisdiction | Scotland |
| Headquarters | Victoria Quay, Edinburgh |
| Minister responsible | |
| Non-ministerial government department executives |
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| Key document | |
| Website |
revenue |
| Taxation in the United Kingdom |
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| UK Government Departments |
| UK Government |
| Scottish Government |
| Welsh Government |
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| Local Government |
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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.
Revenue Scotland is accountable to the Scottish Parliament.
History
Since the Acts of Union in 1707, 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.[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 (LBTT) and Scottish Landfill Tax (SLfT).[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 and the Constitution, Derek Mackay 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 the members of the Board are:[9]
- Dr Keith Nicholson, Chair
- John Whiting OBE
- Jane Ryder OBE
- Lynn Bradley
- Ian Tait
References
- ↑ "Revenue Scotland". www.gov.scot. Scottish Government. 8 Oct 2015. Retrieved 19 August 2014.
- 1 2 "Devolved taxation in Scotland". www.hmrc.gov.uk. HM Revenue & Customs. Retrieved 19 August 2014.
- ↑ "Scottish Parliament passes tax collection bill". BBC News. BBC. 19 August 2014. Retrieved 19 August 2014.
- ↑ "MSPs seek views on new Scottish tax authority". BBC News. BBC. 17 December 2013. Retrieved 19 August 2014.
- ↑ "Revenue Scotland open for business". Economia. Institute of Chartered Accountants in England and Wales (ICAEW). 28 January 2015. Retrieved 4 December 2015.
- ↑ "First Scottish tax collection system in 300 years to be approved". STV News. STV. 19 August 2014. Retrieved 3 October 2014.
- ↑ "Senior Management Team". Revenue Scotland. 28 October 2015. Retrieved 4 December 2015.
- ↑ "Dr Keith Nicholson appointed permanent Chair of Revenue Scotland" (Press release). Revenue Scotland. 3 August 2015. Retrieved 4 December 2015.
- ↑ "Revenue Scotland Board". revenue.scot. 1 October 2015. Retrieved 4 December 2015.