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Revenue Scotland and Tax Powers Act 2014

Section 4 – Delegation of functions by Revenue Scotland

12.Subsection (1) provides a power for Revenue Scotland to delegate any of its functions to the Keeper of the Registers of Scotland (RoS) with respect to LBTT and to the Scottish Environment Protection Agency (SEPA) with respect to SLfT (although Revenue Scotland will retain responsibility and accountability for the collection and management of both devolved taxes). Subsection (2) provides that in the delegation of these functions, both RoS and SEPA must comply with any directions Revenue Scotland gives to each regarding how to carry out the functions. Subsection (3) gives Revenue Scotland the power to change or revoke anything regarding the delegation or directions of these functions at any time. Subsection (7) makes it clear that delegation of a function does not affect Revenue Scotland’s ability to exercise it or responsibility for it.

13.Subsection (4) provides that Revenue Scotland must publish information regarding any delegation or directions of its functions and must also lay a copy of this information before the Scottish Parliament (subsection (5)), unless it considers that to do so would impact upon the ability to carry out its functions effectively (subsection (6)). RoS and SEPA may be reimbursed by Revenue Scotland for any expenditure incurred in exercising its delegated functions (subsection (8)).

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