Revenue Scotland

Revenue Scotland
Scottish Gaelic: Teachd-a-steach Alba
Non-ministerial government department overview
Formed	1 January 2015
Jurisdiction	Scotland
Headquarters	Victoria Quay, Edinburgh
Employees	90 (2022)
Annual budget	£7.9M
Ministers responsible	Shona Robinson, Cabinet Secretary for Finance; Tom Arthur, Minister for Public Finance, Planning and Community Wealth;
Non-ministerial government department executives	Elaine Lorimer, Chief Executive; Aidan O'Carrol, Chair;
Key document	Scotland Act 2012;
Website	revenue.scot

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. 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.^[1]^[2] 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.^[3]^[4]

Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.^[5]^[6]

The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament. Devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax. The Scottish Aggregate Tax is expected to replace the UK Aggregates Levy in April 2026.

There are currently plans to introduce a Scottish Building Safety Levy which is planned to be devolved to Scotland by the end of 2024.

There have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax. It is unknown if it will be introduced

Devolved taxes

Land and Buildings Transaction Tax (LBTT)
Scottish Landfill Tax (SLfT)

Governance structure

The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Shona Robinson MSP. Eleanor Emberson was appointed in 2012 to lead the organisation while it was being set up^[7] Elaine Lorimer succeeded Emberson as chief executive in March 2016.^[8]^[9]

The 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.^[10]

As of May 2023^[update] the members of the Board are:^[11]

Aidan O'Carrol, Chair
Rt Hon Ken Macintosh
Robert Macintosh
Idong Usoro
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

^ "Revenue Scotland". www.gov.scot. Scottish Government. 8 October 2015. Retrieved 19 August 2014.
^ "Devolved taxation in Scotland". www.hmrc.gov.uk. HM Revenue & Customs. Archived from the original on 3 June 2014. 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.
^ "Court service chief named as Revenue Scotland head". The Scotsman. 31 August 2012. Retrieved 1 February 2017.
^ Emberson, Eleanor (15 February 2016). "New challenges, new CEO". The Journal. The Law Society of Scotland. Retrieved 1 February 2017.
^ "Senior Management Team". Revenue Scotland. 28 October 2015. Retrieved 1 February 2017.
^ "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.

External links

Official website

[Scot_Gov-1] "Revenue Scotland". www.gov.scot. Scottish Government. 8 October 2015. Retrieved 19 August 2014.

[hmrc-2] "Devolved taxation in Scotland". www.hmrc.gov.uk. HM Revenue & Customs. Archived from the original on 3 June 2014. Retrieved 19 August 2014.

[3] "Scottish Parliament passes tax collection bill". BBC News. BBC. 19 August 2014. Retrieved 19 August 2014.

[4] "MSPs seek views on new Scottish tax authority". BBC News. BBC. 17 December 2013. Retrieved 19 August 2014.

[5] "Revenue Scotland open for business". Economia. Institute of Chartered Accountants in England and Wales (ICAEW). 28 January 2015. Retrieved 4 December 2015.

[6] "First Scottish tax collection system in 300 years to be approved". STV News. STV. 19 August 2014. Retrieved 3 October 2014.

[7] "Court service chief named as Revenue Scotland head". The Scotsman. 31 August 2012. Retrieved 1 February 2017.

[8] Emberson, Eleanor (15 February 2016). "New challenges, new CEO". The Journal. The Law Society of Scotland. Retrieved 1 February 2017.

[9] "Senior Management Team". Revenue Scotland. 28 October 2015. Retrieved 1 February 2017.

[10] "Dr Keith Nicholson appointed permanent Chair of Revenue Scotland" (Press release). Revenue Scotland. 3 August 2015. Retrieved 4 December 2015.

[11] "Revenue Scotland Board". revenue.scot. 1 October 2015. Retrieved 4 December 2015.

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