Revenue Scotland goes live
07 April 2015
The first new national Scottish taxes introduced by a Scottish Parliament in more than 300 years are now being collected.
Scotland’s new tax authority, Revenue Scotland is now accepting tax returns – making history as the first national administrator of solely Scottish taxes since 1707.
From 1 April 2015 the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) replace Stamp Duty Land Tax and UK landfill tax respectively. The powers to administer the two new taxes follows the passage of the Scotland Act 2012.
Revenue Scotland was set up as an administrative unit of the Scottish Government in 2012. In 2015, in line with international good practice, it became established in statute as a Non-Ministerial Department and therefore operates at arm’s length from Ministers.
The Revenue Scotland and Tax Powers Act (RSTPA) was passed by the Scottish Parliament on 19 August 2014. This provides for the establishment of Revenue Scotland and Scottish Tax Tribunals; puts in place a general anti-avoidance rule; and makes provision about the collection and management of devolved taxes. Royal Assent was granted on 24 September 2014. The Land and Buildings Transaction Tax (Scotland) Act 2013 and Landfill Tax (Scotland) Act 2014 establish the two taxes.
Revenue Scotland has worked closely with Registers of Scotland, SEPA and HMRC to co-ordinate communications and engagement activities for the devolved taxes over the last 18 months.
Previous CIPP News
- Devolution changes in Scotland- 10 March 2015
- Draft legislation on further devolution for Scotland - 23 January 2015
- Scotland Act 2012 - 21 January 2015