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Revenue Scotland

On 19th August the Revenue Scotland and Tax Powers Bill was passed.  The Bill makes provision for a Scottish tax system that allows for the collection and management of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLFT).  It establishes Revenue Scotland as the tax authority responsible for the collection and management of devolved taxes.  Revenue Scotland now has to create a Charter of standards and values between itself and taxpayers.  The Bill as passed can be found here:-

http://www.scottish.parliament.uk/S4_Bills/Revenue%20Scotland%20and%20Tax%20Powers%20Bill/b43bs4-aspassed.pdf

 

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