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Revenue Scotland
Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) is a non-ministerial office of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament.
Prior to 1707, Scotland was an independent state with its own system of taxation. This was abolished following the Union with England, and since then most taxes in Scotland had been collected by the UK Government.
Revenue Scotland was formed in 2012 as an administrative unit of the Scottish Government, in anticipation of it becoming responsible for collecting taxes devolved to the Scottish Parliament under the terms of the Scotland Act 2012. The Revenue Scotland and Tax Powers Act (RSTPA) 2014, which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.
Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.
The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament. Devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax. The Scottish Aggregate Tax is expected to replace the UK Aggregates Levy in April 2026.
As of 2026[update] there are plans to introduce a Scottish Building Safety Levy, taking effect in April 2028, to cover the costs associated with the cladding scandal. This required devolution of the power to introduce such a tax from the United Kingdom Government, which introduced a similar Building Safety Levy in England taking effect from October 2026.
There have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax. On 12 January 2026 it was announced these issues have now resolved. It is due to be introduced in 2027.
The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Shona Robison MSP. Eleanor Emberson was appointed in 2012 to lead the organisation while it was being set up Elaine Lorimer succeeded Emberson as Chief Executive in March 2016. In December 2025 Johanna Boyd succeeded Lorimer becoming the organisations third Chief Executive.
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Revenue Scotland
Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) is a non-ministerial office of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament.
Prior to 1707, Scotland was an independent state with its own system of taxation. This was abolished following the Union with England, and since then most taxes in Scotland had been collected by the UK Government.
Revenue Scotland was formed in 2012 as an administrative unit of the Scottish Government, in anticipation of it becoming responsible for collecting taxes devolved to the Scottish Parliament under the terms of the Scotland Act 2012. The Revenue Scotland and Tax Powers Act (RSTPA) 2014, which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.
Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.
The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament. Devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax. The Scottish Aggregate Tax is expected to replace the UK Aggregates Levy in April 2026.
As of 2026[update] there are plans to introduce a Scottish Building Safety Levy, taking effect in April 2028, to cover the costs associated with the cladding scandal. This required devolution of the power to introduce such a tax from the United Kingdom Government, which introduced a similar Building Safety Levy in England taking effect from October 2026.
There have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax. On 12 January 2026 it was announced these issues have now resolved. It is due to be introduced in 2027.
The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Shona Robison MSP. Eleanor Emberson was appointed in 2012 to lead the organisation while it was being set up Elaine Lorimer succeeded Emberson as Chief Executive in March 2016. In December 2025 Johanna Boyd succeeded Lorimer becoming the organisations third Chief Executive.