A decade on, Revenue Scotland has a reputation for delivering outstanding operational performance and a positive culture where our staff work collaboratively across professional boundaries. Our people survey scores place us in the top 7 organisations across each theme, and we now have 9 professions represented within our teams, including the tax profession whose head of profession is Michael Paterson, our Head of Tax. Our services are fully digitally enabled and since 2015, over £7 billion has been collected from the wholly devolved taxes, with around £1bn forecast to be raised this year. The data we collect support the Scottish Fiscal Commission in its role of producing tax forecasts.
The Scotland Act 2012 devolved new tax-raising powers to Scotland, giving Ministers more control over the Budget. Following a successful legislative programme making provision for the new taxes and the tax authority itself, Revenue Scotland was established in 2015 to collect and manage the first national taxes in Scotland in over 300 years, Land and Buildings Transaction Tax and Scottish Landfill Tax, which replaced the equivalent UK taxes. Two further devolved taxes will also be introduced in the next couple of years – Scottish Aggregates Tax and Scottish Building Safety Levy. We are also working with policy colleagues across Scottish Government to bring our expertise to bear in discussions on emerging tax policy issues and revenue raising ideas.
Elaine Lorimer, Chief Executive at Revenue Scotland, said:
"As Revenue Scotland marks ten years of service, we reflect on a remarkable journey from a start-up to a mature tax authority.
“We promote a positive working culture and are striving to be a welcoming and inclusive employer.
“Our organisation has built an efficient tax system that directly supports Scottish communities, with a service that costs less than a penny for every pound of tax we collect.
“Working together with the Scottish Government and organisations across Scotland, we've made a genuine difference to public services that people rely on every day.
“Looking ahead, we'll continue our close partnership with the Scottish Government and continue establishing new connections for collaborative working in tax across the UK and beyond. We’ll be implementing new measures like the Scottish Aggregates Tax in 2026 and exploring a potential Building Safety Levy.
“These initiatives will strengthen our collaboration with local authorities and improve public services across Scotland – aims that align with the Scottish Government’s own mission to work together to improve the lives of the people of Scotland.”
Aidan O’Carroll, Chair of the Revenue Scotland Board, said:
“It is a real privilege to be Chair of the Board of Revenue Scotland as we start to celebrate our 10-year anniversary.
I am pleased to acknowledge the positive progress the organisation has made and we can take pride in what we have achieved during our first decade and in the quality of our work.
I know that the entire Board and team are excited about the future opportunities for Revenue Scotland to be a positive leader and contributor.”
Alyson Stafford - Director-General Scottish Exchequer, said:
“Revenue Scotland has been central to the devolution journey and transformation of the fiscal landscape in Scotland over the past decade, collecting over £7 billion from devolved taxes to support sustainable and effective public services which improve the lives of the people of Scotland.
“My colleagues and I have valued the operational expertise and experience of Revenue Scotland officials, and their shared commitment to partnership working. The way that Revenue Scotland has collaborated with other organisations, such as the Scottish Environment Protection Agency and Registers of Scotland, and used data to streamline tax administration serves as an exemplar in effective and efficient public service delivery.
“In this anniversary year, we will continue to work together to deliver the Scottish Aggregates Tax and Building Safety Levy legislation.
“I am optimistic that Revenue Scotland will continue to lead the way as an innovator for efficient delivery and a great place to work."