|Non-ministerial government department overview|
|Formed||1 January 2015|
|Headquarters||Victoria Quay, Edinburgh|
|Non-ministerial government department executives|
|Scottish Government agencies|
|UK Government Departments|
Revenue Scotland is accountable to the Scottish Parliament.
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 2014, which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.
The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament. However, devolution of Aggregates Levy has been delayed indefinitely due to long running legal issues surrounding the tax. Additionally, there has been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax, It is unknown when it will be introduced
The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance and the Constitution, Derek Mackay 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.
The Board of Revenue Scotland is composed of seven 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.
As of November 2017[update] the members of the Board are:
- Dr Keith Nicholson, Chair
- John Whiting CBE
- Jane Ryder OBE
- Lynn Bradley
- Ian Tait
- Jean Lindsay
- Martin McEwen
- "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.