321:
1115:
2016:
39:
2004:
197:
2026:
702:
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,
749:
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.
1142:
1135:
2050:
1128:
1952:
676:
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
122:
742:
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.
937:
1536:
735:
113:
2070:
1901:
1568:
1563:
1600:
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1972:
1773:
1678:
1546:
294:
788:
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.
1686:
1500:
959:
847:
1318:
985:
2055:
1962:
1186:
1151:
1060:
1834:
1706:
1696:
1610:
1605:
1493:
688:, which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.
398:
393:
1723:
691:
Revenue
Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.
428:
1558:
1201:
642:
617:
356:
132:
46:
2029:
1989:
361:
1387:
320:
1740:
716:
591:
571:
504:
237:
1463:
1458:
1237:
423:
1673:
1505:
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408:
403:
118:
821:
1429:
1419:
287:
1745:
1735:
1728:
1668:
1438:
388:
311:
746:
2065:
1287:
1270:
1977:
2019:
1844:
1778:
1590:
1448:
1265:
1230:
1181:
1701:
1488:
1468:
1120:
378:
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1957:
1933:
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1313:
1211:
1206:
650:
586:
280:
268:
2060:
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929:
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540:
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1752:
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634:
80:
25:
1864:
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1510:
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535:
263:
1886:
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797:
550:
413:
340:
685:
1923:
1859:
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1635:
1473:
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1038:
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438:
242:
216:
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1854:
1798:
1645:
1308:
603:
545:
187:
8:
1911:
1891:
1640:
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1553:
1531:
1356:
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1114:
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478:
458:
418:
366:
232:
1874:
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1166:
704:
695:
681:
530:
514:
247:
158:
1827:
1822:
1817:
1341:
2008:
1443:
1424:
1377:
1351:
673:, and since then most taxes in Scotland had been collected by the UK Government.
443:
1984:
1585:
1414:
109:
855:
448:
2044:
1928:
1916:
1810:
1783:
739:
1906:
473:
463:
1150:
1483:
566:
335:
38:
1382:
453:
1222:
1575:
196:
1061:"Dr Keith Nicholson appointed permanent Chair of Revenue Scotland"
960:"First Scottish tax collection system in 300 years to be approved"
669:
with its own system of taxation. This was abolished following the
123:
Minister for Public
Finance, Planning and Community Wealth
1108:
938:
Institute of
Chartered Accountants in England and Wales
2051:
Non-ministerial departments of the
Scottish Government
172:
734:
The
Minister responsible for Revenue Scotland is the
649:
responsible for the administration and collection of
986:"Court service chief named as Revenue Scotland head"
686:
The Revenue Scotland and Tax Powers Act (RSTPA) 2014
761:As of May 2023 the members of the Board are:
2042:
1063:(Press release). Revenue Scotland. 3 August 2015
878:"Scottish Parliament passes tax collection bill"
904:"MSPs seek views on new Scottish tax authority"
758:Aidan O'Carrol is the current permanent chair.
1601:Scottish Council for Development and Industry
1238:
1136:
611:
288:
1611:Advisory Council for Economic Transformation
449:Various alcohol- and gambling-related duties
1547:Government Expenditure and Revenue Scotland
707:, It is unknown when it will be introduced
1687:Adam Smith School of Economics and Finance
1245:
1231:
1143:
1129:
1113:
854:. HM Revenue & Customs. Archived from
618:
604:
295:
281:
37:
1319:International Financial Services District
1187:Office of the Scottish Charity Regulator
1010:
2071:Government agencies established in 2012
1835:Water supply and sanitation in Scotland
1707:University of Edinburgh Business School
1697:Glasgow School for Business and Society
1252:
814:
729:
2043:
1011:Emberson, Eleanor (15 February 2016).
1559:Committees of the Scottish Parliament
1226:
1202:Scottish Courts and Tribunals Service
1124:
828:. Scottish Government. 8 October 2015
133:Non-ministerial government department
47:Non-ministerial government department
2025:
930:"Revenue Scotland open for business"
1041:. Revenue Scotland. 28 October 2015
840:
13:
717:Land and Buildings Transaction Tax
592:Business rates in Northern Ireland
572:Domestic rates in Northern Ireland
505:Land and Buildings Transaction Tax
238:Land and Buildings Transaction Tax
14:
2082:
1564:Finance and Public Administration
1464:Department for Business and Trade
1459:Competition and Markets Authority
1100:
710:
424:Annual Tax on Enveloped Dwellings
2024:
2015:
2014:
2002:
1506:Office for Budget Responsibility
1172:Environmental Standards Scotland
319:
195:
2056:2012 establishments in Scotland
1430:Governor of the Bank of England
1075:
1053:
848:"Devolved taxation in Scotland"
665:Prior to 1707, Scotland was an
141:Elaine Lorimer, Chief Executive
1746:Scottish Trades Union Congress
1085:. revenue.scot. 1 October 2015
1031:
1004:
978:
952:
922:
896:
870:
312:Taxation in the United Kingdom
1:
1537:Cabinet Secretary for Finance
1271:Economy of the United Kingdom
1019:. The Law Society of Scotland
808:
736:Cabinet Secretary for Finance
114:Cabinet Secretary for Finance
1606:Council of Economic Advisers
1182:National Records of Scotland
204:Scottish Government agencies
7:
1702:Strathclyde Business School
1489:Chancellor of the Exchequer
1469:Financial Conduct Authority
1152:Non-ministerial departments
791:
653:. It is accountable to the
379:Health and Social Care Levy
10:
2087:
1212:Scottish Housing Regulator
1207:Scottish Fiscal Commission
660:
651:devolved taxes in Scotland
643:non-ministerial department
587:Business rates in Scotland
1998:
1942:
1789:Energy policy of Scotland
1761:
1692:Edinburgh Business School
1659:
1623:
1524:
1516:UK Trade & Investment
1501:Monetary Policy Committee
1407:
1400:
1370:
1362:List of banks in Scotland
1334:
1327:
1301:
1280:
1260:
1162:
1013:"New challenges, new CEO"
747:Board of Revenue Scotland
577:Business rates in England
541:Welsh Rates of Income Tax
328:UK Government Departments
167:
151:
131:
102:
94:
86:
76:
68:
53:
45:
36:
23:
1892:Housing and construction
1083:"Revenue Scotland Board"
1039:"Senior Management Team"
940:(ICAEW). 28 January 2015
753:
81:Victoria Quay, Edinburgh
57:1 January 2015
1511:UK Statistics Authority
1177:Food Standards Scotland
910:. BBC. 17 December 2013
803:Welsh Revenue Authority
680:under the terms of the
582:Business rates in Wales
536:Welsh Revenue Authority
1865:Science and technology
1494:Debt Management Office
1479:HM Revenue and Customs
1388:Other commercial banks
1347:Royal Bank of Scotland
798:HM Revenue and Customs
638:
551:Landfill Disposals Tax
414:Stamp Duty Reserve Tax
341:HM Revenue and Customs
29:
1794:Local Energy Scotland
1293:State-owned companies
1192:Registers of Scotland
966:. STV. 19 August 2014
884:. BBC. 19 August 2014
765:Aidan O'Carrol, Chair
723:Scottish Landfill Tax
510:Scottish Landfill Tax
439:Petroleum Revenue Tax
429:Insurance Premium Tax
217:Registers of Scotland
144:Aidan O'Carrol, Chair
103:Ministers responsible
2066:Taxation in Scotland
1973:Full fiscal autonomy
1799:Wave Energy Scotland
768:Rt Hon Ken Macintosh
730:Governance structure
639:Teachd-a-steach Alba
546:Land Transaction Tax
188:Taxation in Scotland
30:Teachd-a-steach Alba
2009:Scotland portal
1969:Economic proposals
1596:Scottish Enterprise
1581:Scottish devolution
1554:Scottish Parliament
1532:Scottish Government
1357:Banking and finance
1254:Economy of Scotland
1156:Scottish Government
678:Scottish Parliament
655:Scottish Parliament
647:Scottish Government
500:Scottish income tax
487:Scottish Government
479:Vehicle Excise Duty
459:Climate Change Levy
419:Stamp Duty Land Tax
20:
822:"Revenue Scotland"
700:Air Passenger Duty
671:Union with England
469:Machine Games Duty
434:Air Passenger Duty
383:proposal abolished
374:National Insurance
18:
2038:
2037:
1978:Full independence
1949:Economic impacts
1683:Business schools
1619:
1618:
1525:Scotland-specific
1396:
1395:
1288:List of companies
1220:
1219:
1167:Consumer Scotland
705:Air Departure Tax
696:Scotland Act 2016
682:Scotland Act 2012
667:independent state
628:
627:
531:Taxation in Wales
515:Air Departure Tax
394:Capital gains tax
305:
304:
248:Air Departure Tax
225:National Taxation
181:
180:
159:Scotland Act 2012
2078:
2061:Revenue services
2028:
2027:
2018:
2017:
2007:
2006:
2005:
1779:Renewable energy
1542:Revenue Scotland
1439:UK-wide Taxation
1405:
1404:
1342:Bank of Scotland
1332:
1331:
1247:
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1233:
1224:
1223:
1197:Revenue Scotland
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1138:
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1122:
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1111:
1109:Official website
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992:. 31 August 2012
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783:Simon Cunningham
771:Robert Macintosh
631:Revenue Scotland
620:
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559:Local Government
523:Welsh Government
495:Revenue Scotland
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212:Revenue Scotland
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19:Revenue Scotland
17:
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2003:
2001:
1994:
1938:
1757:
1729:UK Minimum wage
1724:UK equality law
1661:
1655:
1615:
1591:Auditor General
1520:
1444:Barnett formula
1425:Bank of England
1392:
1378:Bank of England
1366:
1352:Clydesdale Bank
1323:
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852:www.hmrc.gov.uk
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819:
815:
811:
794:
787:
756:
732:
713:
663:
635:Scottish Gaelic
624:
444:Aggregates Levy
404:Inheritance tax
389:Corporation tax
310:
301:
186:
171:
163:
147:
127:
60:
58:
26:Scottish Gaelic
12:
11:
5:
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1985:Union dividend
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1981:
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1934:Space industry
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1818:Food and drink
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1586:Audit Scotland
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1101:External links
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858:on 3 June 2014
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1774:Innovations
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1017:The Journal
774:Idong Usoro
567:Council Tax
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264:Council Tax
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1963:Recessions
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1714:Demography
1662:and labour
1383:Royal Mint
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362:Income tax
233:Income Tax
135:executives
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61:2015-01-01
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1924:Transport
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882:BBC News
792:See also
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