4Delegation of functions by Revenue ScotlandS
(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”).
[F1(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 [F2, SEPA or a relevant person] as to how a delegated function is to be exercised and the Keeper [F3, 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 [F4, SEPA or a relevant person] for any expenditure incurred which is attributable to the exercise by the Keeper [F4, SEPA or a relevant person] of functions delegated under this section.
Textual Amendments
F1S. 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
F2Words 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
F3Words 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
F4Words 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
Commencement Information
I1S. 4 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.