PART 2

Revenue Scotland

Establishment of Revenue Scotland

Revenue Scotland
2
1
There is established a body corporate to be known as Revenue Scotland.
2
In Gaelic, Revenue Scotland is to be known as Teachd-a-steach Alba.
3
Schedule 1 makes further provision about the membership, procedures and staffing of Revenue Scotland.

Functions of Revenue Scotland

Functions of Revenue Scotland
3
1
Revenue Scotland's general function is the collection and management of the devolved taxes.
2
Revenue Scotland has the following particular functions—
a
providing information, advice and assistance to the Scottish Ministers relating to tax,
b
providing information and assistance to taxpayers, their agents and other persons relating to the devolved taxes,
c
efficiently resolving disputes relating to the devolved taxes (including by mediation),
d
protecting the revenue against tax fraud and tax avoidance.
3
“Devolved taxes” has the meaning given by section 80A(4) of the Scotland Act 1998 (c.46).

Delegation of Revenue Scotland functions

Delegation of functions by Revenue Scotland
4
1
Revenue Scotland may delegate—
a
any of its functions relating to land and buildings transaction tax to the Keeper of the Registers of Scotland (“the Keeper”),
b
any of its functions relating to Scottish landfill tax to the Scottish Environment Protection Agency (“SEPA”).
c
any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).
2
Revenue Scotland may give directions to the Keeper , SEPA or a relevant person as to how a delegated function is to be exercised and the Keeper , SEPA and a relevant person must comply with any such direction.
3
Delegations or directions under this section may be varied or revoked at any time.
4
Revenue Scotland must publish information about—
a
delegations under this section, and
b
directions given under this section.
5
Revenue Scotland must lay before the Scottish Parliament a copy of information published under subsection (4).
6
Subsections (4) and (5) do not apply to the extent that Revenue Scotland considers that publication of the information would prejudice the effective exercise of its functions.
7
Delegation of a function under this section does not affect—
a
Revenue Scotland's ability to exercise that function,
b
Revenue Scotland's responsibility for that function.
8
Revenue Scotland may reimburse the Keeper , SEPA or a relevant person for any expenditure incurred which is attributable to the exercise by the Keeper , SEPA or a relevant person of functions delegated under this section.

Money

Payments into the Scottish Consolidated Fund
5
1
Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.
2
But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—
a
repayments, or
b
payments treated as repayments.

Rewards
6
Revenue Scotland may pay a reward to a person in return for a service which relates to a function of Revenue Scotland.

Independence of Revenue Scotland

Independence of Revenue Scotland
7
1
The Scottish Ministers must not—
a
give directions relating to, or
b
otherwise seek to control,
the exercise by Revenue Scotland of its functions.
2
This section is subject to any contrary provision made by or under this Act or any other enactment.

Ministerial guidance

Ministerial guidance
8
1
The Scottish Ministers may give guidance to Revenue Scotland about the exercise of its functions.
2
Revenue Scotland must have regard to any guidance given by Ministers.
3
Ministers must publish any guidance given to Revenue Scotland under this section as they consider appropriate.
4
The Scottish Ministers must lay before the Scottish Parliament a copy of guidance published under subsection (3).
5
Subsections (3) and (4) do not apply to the extent that Ministers consider that publication of the guidance would prejudice the effective exercise by Revenue Scotland of its functions.

Provision of information, advice or assistance to Ministers

Provision of information, advice or assistance to the Scottish Ministers
9
1
Revenue Scotland must provide the Scottish Ministers with such information, advice or assistance relating to its functions as Ministers may from time to time require.
2
The information, advice or assistance must be provided in such form as Ministers determine.

Charter of standards and values

Charter of standards and values
10
1
Revenue Scotland must prepare a Charter.
2
The Charter must include—
a
standards of behaviour and values which Revenue Scotland is expected to adhere to when dealing with taxpayers, their agents and other persons in the exercise of its functions, and
b
standards of behaviour and values which Revenue Scotland expects taxpayers, their agents and other persons to adhere to when dealing with Revenue Scotland.
3
Revenue Scotland must—
a
publish the Charter as it considers appropriate,
b
review the Charter from time to time, and
c
revise the Charter when it considers it appropriate to do so.
4
Before publishing or revising the Charter, Revenue Scotland must consult such persons as it considers appropriate.
5
Revenue Scotland must lay the first Charter and any revised Charter before the Scottish Parliament.

Corporate plan

Corporate plan
11
1
Revenue Scotland must, before the beginning of each planning period, prepare a corporate plan and submit it for approval by the Scottish Ministers.
2
The corporate plan must set out—
a
Revenue Scotland's main objectives for the planning period,
b
the outcomes by reference to which the achievement of the main objectives may be measured, and
c
the activities which Revenue Scotland expects to undertake during the planning period.
3
Ministers may approve the corporate plan subject to such modifications as may be agreed between them and Revenue Scotland.
4
If Ministers approve a corporate plan, Revenue Scotland must—
a
publish the plan as Revenue Scotland considers appropriate, and
b
lay a copy of the plan before the Scottish Parliament.
5
During the planning period to which a corporate plan relates, Revenue Scotland may review the plan and submit a revised corporate plan to Ministers for approval.
6
Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.
7
“Planning period” means—
a
a first period specified by the Scottish Ministers by order, and
b
each subsequent period of 3 years.
8
The Scottish Ministers may by order substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.

Annual report

Annual report
12
1
As soon as possible after the end of each financial year, Revenue Scotland must—
a
prepare and publish a report on the exercise of its functions during that year,
b
send a copy of the report to the Scottish Ministers, and
c
lay a copy of the report before the Scottish Parliament.
2
“Financial year” means—
a
the period beginning with the establishment of Revenue Scotland and ending on 31 March in the following year, and
b
each subsequent period of a year ending on 31 March.
3
Revenue Scotland may publish such other reports and information on matters relevant to its functions as it considers appropriate.
S. 11 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
S. 2 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 3 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 4 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 6 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 7 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 8 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 9 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 10 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 11 in force at 1.1.2015 in so far as not already in force by S.S.I. 2014/370, art. 2, sch.
S. 12 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
S. 4(1)(c) inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(a), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
Words in s. 4(2) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(b)(i), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
Words in s. 4(2) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(b)(ii), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
Words in s. 4(8) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(c), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2