Chair Statement: Aidan O'Carroll

Annual Report and Accounts 2025-26 - Resource Accounts

Revenue Scotland's Annual Report and Accounts, covering the period 1 April 2025 to 31 March 2026.

Chair Statement: Aidan O'Carroll

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Aidan O'Carroll

I am delighted to report another year of continued progress for Revenue Scotland.

With record collections of Revenue, which go directly to fund Scotland's public services, and with operating costs under a penny in every pound collected, we have continued to invest in our people and technology to ensure Revenue Scotland's delivery remains of the highest standard.

As you will read in the detailed report, we are now well into the delivery of our Corporate Plan 2024–2027 and will shortly begin work on the next plan, which will take the organisation through to 2030.

It has been an exciting time for everyone at Revenue Scotland, with the successful launch of Scottish Aggregates Tax on 1 April 2026. The huge team effort that went into planning and ensuring a smooth introduction of the newly devolved tax is a testament to the professionalism of all involved.

We look forward with confidence to the delivery of two new taxes, Air Departure Tax and the Scottish Building Safety Levy, in 2027 and 2028 respectively, and are already making good progress on both. This is a truly collaborative effort, involving many partners outside Revenue Scotland, and we are very grateful for the continued positive engagement as we prepare for the introduction of these new taxes.

As envisaged in the previous report, this has also been an important year for the leadership team. With Elaine Lorimer stepping down as CEO after nearly 10 years of distinguished service, we warmly welcomed Johanna Boyd as Revenue Scotland's new CEO. Johanna has hit the ground running and is already making a very positive impact through her leadership.

In addition, this year we said farewell to Jean Lindsay, our longest-serving Non-Executive Director and Chair of the Staff and Equalities Committee. Jean has been a real asset to the organisation, providing valuable insights and advice over many years, and we are truly grateful for her service. We wish her every success for the future.

As we look ahead, we are ready to play our full part in Public Service Reform by better understanding the challenges facing organisations across the public sector, contributing our ideas and insights, collaborating with others, and ensuring that we operate as effectively and efficiently as possible in the years ahead. We do so from a position of strength, with a digital-first mindset and a proven track record of agility, delivery and continuous improvement. This is down to the endeavour and commitment of everyone at Revenue Scotland and, on behalf of the Board, I want to recognise and thank all colleagues for delivering another year of strong performance.

While Revenue Scotland is only 10 years "young", it has grown into a public body that is a trusted partner, an innovative and forward-looking organisation, and one whose expertise ensures we are recognised as a leading tax authority across the communities we serve.

On behalf of the Board, I am delighted to endorse this report.

Aidan O'Carroll
Chair of the Board

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  • 28 October 2026, 14:34