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Revenue Scotland and Tax Powers Act 2014

Background

3.The Revenue Scotland and Tax Powers Act is the third of three related Acts which were brought forward in consequence of measures enacted in the Scotland Act 2012. It follows two tax-specific Acts, the Land and Buildings Transaction Tax (Scotland) Act 2013 (“LBTT(S)A 2013”) that received Royal Assent on 31 July 2013 and the Landfill Tax (Scotland) Act 2014 (“LT(S)A 2014”) that received Royal Assent on 21 January 2014.

4.The Act makes provisions for a Scottish tax system to enable the collection and management of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) - “the devolved taxes”. It establishes Revenue Scotland as the tax authority responsible for collecting Scotland’s devolved taxes from 1 April 2015. It puts in place a statutory framework which will apply to the devolved taxes and sets out the relationship between the tax authority and taxpayers in Scotland, including the relevant powers, rights and duties.

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Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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