Revenue Scotland
| Non-ministerial government department overview | |
|---|---|
| Formed | 2012 |
| Jurisdiction | Scotland |
| Minister responsible | John Swinney, Cabinet Secretary for Finance, Constitution and Economy |
| Non-ministerial government department executives |
Eleanor Emberson[1], Head of Revenue Scotland Nicky Harrison[1], Chief Operating Officer |
| Key document | Scotland Act 2012 |
| Website |
revenue |
| Taxation in the United Kingdom |
|---|
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| Government Departments |
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| Central Government |
| 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.
Departmental responsibilities
Revenue Scotland is responsible for the administration and collection of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). This is the first Scotland-wide tax collection system for over 300 years.[2]
History
Since the Act 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][3] That Act also gave the Scottish Parliament powers to vary the basic rate of income tax, but this will be administered by HMRC.[3]
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.[4][5]
Governance structure
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.
The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Constitution and Economy, John Swinney MSP.
Chief Executive and Head of Revenue Scotland
- Eleanor Emberson 2012-present[1]
Board
The members of the Board[6] as of January 2014 are:
- Dr Keith Nicholson, Chair
- John Whiting OBE
- Jane Ryder OBE
- Lynn Bradley
- Ian Tait
References
- ↑ 1.0 1.1 1.2 1.3 "Revenue Scotland". www.scotland.gov.uk. Scottish Government. Retrieved 19 August 2014.
- ↑ "First Scottish tax collection system in 300 years to be approved". STV News. STV. 19 August 2014. Retrieved 3 October 2014.
- ↑ 3.0 3.1 "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 Board". revenue.scot. 31 December 2014. Retrieved 27 January 2014.