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.

Revenue Scotland

Scottish Gaelic: Teachd-a-steach Alba
Non-ministerial office overview
Formed	1 January 2015 (2015-01-01)
Jurisdiction	Scotland
Headquarters	Victoria Quay, Edinburgh
Employees	105 (2025)
Annual budget	£12M
Ministers responsible	Shona Robison, Cabinet Secretary for Finance Ivan McKee, Minister for Public Finance
Non-ministerial office executives	Elaine Lorimer, Chief Executive Aidan O'Carrol, Chair
Key document	Scotland Act 2012
Website	revenue.scot

History

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.^[1][2] 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.^[3][4]

Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.^[5][6]

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.

There are currently plans to introduce a Scottish Building Safety Levy which is planned to be devolved to Scotland by the end of 2024.

There have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax. It is unknown if it will be introduced.

Devolved taxes

• Land and Buildings Transaction Tax (LBTT)
• Scottish Landfill Tax (SLfT)

Governance structure

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^[7] Elaine Lorimer succeeded Emberson as chief executive in March 2016.^[8][9]

The Board of Revenue Scotland is composed of 8 members. Its main role is to develop and approve Revenue Scotland’s overall strategy, approve final business plans and advise the Chief Executive on key appointments. It also performs an assurance role and advises on best practice.

Board

Aidan O'Carrol is the current permanent chair.^[10]

As of August 2025^[update] the members of the Board are:^[11]

• Aidan O'Carrol, Chair
• Rt Hon Ken Macintosh
• Robert Macintosh
• Idong Usoro
• Jean Lindsay
• Simon Cunningham
• Gillian Wheeler
• Alison MacDonald

The Senior Management Team is composed of a Chief Executive, a Head of Legal Services, a Head of Tax and a Head of Corporate Functions.

See also

• HM Revenue and Customs
• Welsh Revenue Authority