Annual Report and Accounts 2023-24 - Resource Accounts
Statement from Chair
Opportunity to become a co-opted member of the Revenue Scotland’s Audit and Risk Committee and Staffing and Equalities Committee
Dear Applicant,
Are you looking to learn how a public body operates and have ambitions to become a future non-executive Board member? Do you have relevant experience to contribute to discussions and decision making which will assist in its ongoing development and success?
Aidan O’Carroll, Chair, reappointed to the Revenue Scotland Board
We are pleased to confirm that Aidan O’Carroll has been reappointed as Chair of the Revenue Scotland Board by Ivan McKee MSP, Minister for Public Finance.
Aidan O’Carroll has been Revenue Scotland Chair since August 2021, where his extensive experience has helped to give insights into wider regulatory trends, organisational transformations as well as being a leadership mentor, which are of great value to Revenue Scotland.
Designation of the Forth Green Freeport tax sites
On 22 May 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Forth Green Freeport.
These regulations will come into effect on 12 June 2024.
The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024 (legislation.gov.uk) can be viewed on legislation.gov.uk.
The designated tax sites for the Forth Green Freeport are:
New Scottish Landfill Tax Rates 2024/25
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 has now been approved by the Scottish Parliament and came into effect on 1 April 2024. As a result, taxable disposals made or treated as made on or after 1 April 2024 will be subject to the following rates of SLfT:
Corporate Plan 2024-2027
Introduction
We are delighted to present our Corporate Plan for 2024-27.
This Corporate Plan sets out our aspirations for the future, with a focus on four strategic outcomes which underpin our priorities for the next three years: Operational Excellence, Investing in our People, Working with Others and Expanding Horizons.
Revenue Scotland - Equalities Mainstreaming report 2024-2028
Foreword
In Revenue Scotland, we strive for equality, diversity, and inclusion to be part of our DNA. We want to create a culture where we truly celebrate our diversity, embrace our inclusivity, and achieve better equality for everyone.
That is why we set ourselves targeted equality outcomes to guide our efforts from 2020-2024 to continue to embed equality across all of Revenue Scotland’s activities as both a service provider and employer.
Designation of the Inverness and Cromarty Green Freeport Tax Sites
On 18 March 2024, a Statutory Instrument was laid to designate tax sites for the Green Freeport Relief in relation to the Inverness and Cromarty Firth Green Freeport.
These regulations will come into effect on 8 April 2024.
The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024 (legislation.gov.uk) can be viewed on legislation.gov.uk.
The designated tax sites for the Inverness and Cromarty Firth Green Freeport are:
Land and Buildings Transaction Tax (LBTT) changes from 1 April 2024
Land and Buildings Transaction Tax (LBTT) legislative changes
From 1 April 2024, a new LBTT relief for local authority purchases will be introduced. Changes will also be made to the way in which the Additional Dwelling Supplement (ADS) is applied, for transactions with an effective date on or after 1 April 2024.
The effective date in the majority of cases will be the date the transaction is completed.
Please note: changes are not retrospective.
Careers at Revenue Scotland
Join our dynamic team
Would you like to be at the heart of Scotland's devolved tax authority, and be part of contributing to Scotland's amazing public services through the taxes collected?
Experience a supportive environment focused on excellence and continuous improvement.
We prioritise diversity, inclusion, and the well-being of our staff, fostering personal and professional growth.