Meeting of the Revenue Scotland Board
26 November 2025
10:00 - 14:00, Victoria Quay, Edinburgh
| Status | Name |
|---|---|
| Present |
Aidan O’Carroll, Chair Simon Cunningham Jean Lindsay Alison Macdonald Robert MacIntosh (joined via MS Teams) Rt. Hon. Ken Macintosh (joined via MS Teams) Idong Usoro Gillian Wheeler |
| In attendance |
Johanna Boyd, Chief Executive Shamyla Afzal, Governance and Compliance Manager, (joined via MS Teams) Darren Coyle, Risk and Assurance Manager, (Item 7 , joined via MS Teams) Robyn Docherty, Governance Business Manager (Secretariat) Neil Ferguson, Head of Corporate Functions Mairi Gibson, Head of Legal Services Mollie Johnson, Head of Tax Development, (Item 5) Callum MacInnes, Head of Corporate Operations Nick Manton, Head of Data and Digital (Item 5) Michael Paterson, Head of Tax Stuart Vivers, IT Operations Manager (IT Support) |
1. Meeting opening
Welcome and introductions
1.1 The Chair opened the meeting by welcoming all attendees, in particular Johanna Boyd, who was attending her first Board meeting as Chief Executive.
Apologies
1.2 No apologies were received.
New Declarations of Interest
1.3 Idong Usoro informed the Board that he had recently taken up a new appointment as Chief Digital and Operations Officer and Executive Director at Miconex Ltd.
1.4 Alison Macdonald informed the Board that she had recently taken up a new position as an independent Committee Member of the Audit and Risk Committee of The Robertson Trust.
1.5 Jean Lindsay informed the Board that she has stepped down from the Board Crown Estates Scotland.
Draft minutes of 27 August 2025
1.6 Amendments were requested to the draft minutes in section 3.2. Within the SEC Update, “skills audit” should be removed and replaced with “succession plan” and, in the same paragraph, “FDA” should be removed and replaced with “PCS and Prospect”.
Draft minutes of 02 October 2025
1.7 The Board approved the draft minutes of the Board meeting held on 02 October 2025 as drafted.
Action and Decision Log
1.8 The Head of Corporate Operations introduced the action log, noting open actions and providing an update where appropriate.
1.9 It was agreed that actions A34/24, A59/25, A66/25, A03/25, A04/25, A05/25, A06/25, A07/25, A08/25, A09/25, A10/25, A13/25, A14/25, A15/25, A16/25, A17/25, A18/25, A19/25, A20/25, A21/25, A22/25, A23/25 & A24/25 would be closed. All other actions were to remain open.
1.10 Action A02/25 was discussed, regarding the use of alternative messaging apps for the Board. It was agreed not to use social media apps for Board purposes. Mobile texting would be used, solely for logistical coordination and not for official discussions or matters. The Board agreed to exchange mobile numbers for this purpose.
Action: The Secretariat to amend the action and decision log as agreed.
Decision: The Board agreed to share mobile numbers for the purposes of logistical coordination as an alternative to the use of messaging apps.
Decision: The Board agreed A34/24, A59/25, A66/25, A03/25, A04/25, A05/25, A06/25, A07/25, A08/25, A09/25, A10/25, A13/25, A14/25, A15/25, A16/25, A17/25, A18/25, A19/25, A20/25, A21/25, A22/25, A23/25 & A24/25 for closure.
2. Chair's update
2.1 The Chair provided updates on a number of engagements since the previous Board meeting which included:
- The Staff conference, which had been highly successful, well attended and had received very positive feedback;
- A series of 10-year anniversary events, which had achieved strong engagement and excellent attendance, with the event at the Centre for Public Policy at Glasgow University being particularly noteworthy;
- The Leadership in High Performing Organisations webinar, which had delivered valuable insights and was well-received by participants;
- The Scottish Government’s first Tax Conference, which had offered a positive opportunity for networking and engagement, enabling Revenue Scotland to build connections;
- Revenue Scotland’s attendance at FPAC, both to in relation to the Annual Report and Accounts and Scottish Aggregates Tax;
- The data webinar held with the Fiscal Commission, which was considered highly helpful by participants; and
- The regular catch-up meeting with the Minister for Public Finance.
2.2 The Chair expressed his appreciation to all involved for their contributions and noted that it had been a busy but positive period in respect of external engagement.
3. Audit and Risk Committee (ARC) update
3.1 The Chair of the ARC provided an update to Board members on the three ARC meetings since the last Board meeting (1 October, 8 October and 12 November).
3.2 He informed the Board that Alison Macdonald attended her first ARC meeting on 8 October and that the Committee had expressed its thanks to Elaine Lorimer for her leadership and contribution to the ARC at her final meeting on the same date.
3.3 The Board was informed that the Committee had also reviewed and approved the Cyber Governance Code of Practice training for all Board and co-opted members. This was to ensure that the Board collectively were equipped to support the organisation in ensuring that it was taking all necessary measures to ensure Cyber Resilience. The Board endorsed and supported this decision.
3.4 Key items discussed at the 8 October meeting included being advised that a Project Board has been established for the Finance Improvement Project and that regular updates would be provided to both the ARC and Board. Internal Audit will report an audit of the Finance Function in June 2026. The Board asked that the project closure report is shared with the Board when appropriate.
3.5 The Scheme of Internal Delegation and the Risk Management Framework were both reviewed by ARC and minor amendments were agreed to the drafts. ARC had approved both documents for endorsement by the Board. These will be formally presented as agenda items 6 and 7.
3.6 The Corporate Risk Register was also reviewed and minor amendments agreed. The Internal Audit Progress Report had noted the final ‘substantial’ assurance rating for the year and the completion of the finance advisory review. An information paper had also been presented, reviewing the findings of the review into the Water industry Commission Scotland, confirming that Revenue Scotland has the necessary controls in place to mitigate against it encountering any similar issues.
3.7 The Board discussed whether it was fulfilling all necessary responsibilities in relation to Cyber Security. The Head of Corporate Operations explained that the Cyber training discussed earlier was the first stage and that a range of activity was taking place to ensure the organisation’s cyber resilience. This included work with HEFESTIS to independently benchmark cyber security arrangements and a recent BCP exercise with SC3 colleagues, focused on preparing supplier related cyber issues. The Head of Corporate Operations also assured the board that the “day one” plan for a cyber attack has been prepared including the identity of who would give advice on any issues arising. The Board also noted its desire for a future BCP exercise to include Board members, aimed at reinforcing clarity around their responsibilities in a business continuity scenario.
3.8 The Board was also informed that the annual ARC strategy session had taken place. This had focused on reviewing the organisation’s risk environment over a period that extended beyond the current Corporate Plan. Amendments will be applied and be presented at the next ARC meeting. The Board Chair emphasised that the exercise had resulted in reprioritising and clarifying risks, rather than adding or removing them.
3.9 The Board Chair highlighted that the strategy session on the 12 November had been a good meeting with useful insights that will feed into the Board Strategy day in February.
Action: Head of Corporate Functions to share the Finance Project closure report with the ARC and Board once available.
Decision: The Board agreed the ARC’s proposal for all Board and co-opted members to complete the Cyber Governance Code of Practice training by 12 January 2026.
4. Chief Executive's report
4.1 The Chief Executive introduced her first report and gave reflections on her first week, noting that her key focus initially will be budgetary discussions.
4.2 She updated the Board on recent interactions, which included introductory meetings with key Scottish Government officials and a meeting with the Minister for Public Finance.
4.3 She also offered her appreciation to SLT, the Board and the wider leadership team for the warm welcome and well prepared induction.
4.4 The Head of Tax updated the Board regarding the decision that had been taken around writing off debt and the reasons for that decision. This had been discussed at some length during a recent Board call and the main advantages and disadvantages of this proposal were noted to the Board. In particular, the Head of Tax noted that there was a need to determine the appropriate classification for the purposes of the Annual Report and Accounts and that the detail will be provided to ARC. An update will be provided to the Board in the next CEO report.
4.5 The Board briefly discussed the forthcoming Board Strategy day and agreed that the agenda should allow time for a broader more strategic discussion.
4.6 In relation to Health and Safety, the Board noted that it was positive that staff felt comfortable to report ‘near misses’.
4.7 The Board discussed the rise in the number of FoI requests, the time taken to respond to them and the impact on the team.
4.8 The Head of Corporate Functions addressed concerns regarding automation as our RSTPA is based on UK legislation enacted before digital services were available resulting in some challenges to introducing digital solutions. He explained that Part Two of the Scottish Aggregates Tax Bill was used to incorporate some automation into legislation, and work was now underway to enable further automation.
Action: Head of Tax to report back to the ARC on the Debt decision and subsequently provide an update in the next CEO report to the Board.
Decision: The Board was satisfied that the Chief Executive’s report provided sufficient information on issues not covered elsewhere on the agenda.
5. Digital update
DDaT Quarterly Highlight Report
5.1 The Head of Corporate Functions presented the DDaT Programme Progress Report, focusing on key deliverables aimed at improving digital systems and the use of data.
5.2 The Board reviewed the seven missions, with detailed discussion on Mission 6 (Property and Geospatial Data) testing the addition of Unique Delivery Point Reference Numbers (UDPRNs) in SETS and the use of satellite data. The SEC Chair noted the Forestry Commission’s use of geo-spatial data and suggested engaging with them.
5.3 The SEC Chair confirmed SEC input on Mission 7 (Digital and Data Literacy) and that SEC had provided comments regarding success measures and evaluation. The Head of Data and Digital advised that the training modules are in development, with People Services integrating evaluation measures. Content has been updated following the SEC feedback. The Head of Data and Digital was asked to provide an update on the roll out of training for Mission 7 at the March SEC meeting.
5.4 The Board raised concerns about staffing key DDaT roles. It was noted that permanent recruitment has been challenging and six-month appointments had been offered to bridge gaps, providing an opportunity to assess roles and long-term team structure.
5.5 The Board thanked the Head of Corporate Functions for the helpful update and requested future reports include a Highlight Report setting out timescales and RAG status.
Action: Head of Data and Digital to contact the SEC Chair if he would like her to facilitate introductions between himself and the Forest Research GIS Team.
Action: Head of Data and Digital to update SEC on the rollout of training for Mission 7 at the March SEC meeting.
Action: Head of Data and Digital to include RAG ratings timescales for all missions within the DDaT Quarterly Highlight Reports for both Board and ARC.
Decision: Board members were satisfied that the DDaT Quarterly Highlight Report provided adequate assurance regarding both the current progress and the anticipated future direction of the programme.
DDaT Strategic Update
5.6 The Head of Corporate Functions introduced the current progress around the planning of SETS 3. He noted that the final paper on options appraisal and management case would be presented at the next Board meeting in February. He also noted that the team were working closely with legal advisors to look at the procurement process. The Chair requested that the management case should include a programme plan and the governance arrangements required. He also requested sight of the principles, assumptions and criteria being used and any weightings ahead of the February Board meeting.
5.7 The Head of Corporate Functions also highlighted opportunities for Revenue Scotland to support and contribute to the public services reform agenda. A discussion followed about how Revenue Scotland could input most efficiently into this agenda, in particular whether that might involve supporting or leading initiatives. It was agreed that it would be worthwhile (bearing in mind the published aims of the public services reform agenda) for work to continue on developing these ideas.
Action: The Head of Data and Digital to circulate principles, assumptions and criteria being used to inform the procurement of SETS3.
Action: Head of Corporate Functions to further consider opportunities to support the public service reform agenda.
Decision: The Board is content with the progress to date, and engagement made, on the options appraisal project for SETS 3.
Decision: The Board was content that the public service reform opportunities should be considered further.
6. Scheme of Internal Delegation
6.1 The Head of Corporate Operations presented the updated draft of the Scheme of Internal Delegation (SoID). The document was presented to the Board for endorsement following its consideration by ARC. He confirmed that all amendments discussed at the ARC meeting have been incorporated in the tabled draft.
6.2 The Chair of the ARC confirmed the Committee’s recommendation to adopt the document.
7. Risk management framework
7.1 The Risk and Assurance Manager presented the updated draft of Revenue Scotland’s Risk Management Framework. This was presented to the Board for approval following its consideration by ARC. He confirmed that all amendments discussed in the paper had incorporated in the draft presented.
7.2 The Chair of the ARC confirmed the Committee’s endorsement of the document.
8. Q2 New Devolved Taxes - reporting dashboard
8.1 The Head of Tax introduced the reporting dashboard, noting the red risks. The Board Chair highlighted that certain elements were as a result of dependencies outwith Revenue Scotland’s control.
8.2 On SBSL, the Head of Tax noted the ongoing engagement. He confirmed that the Scottish Government was currently leading this piece of work but that Revenue Scotland would take over engagement once the legislation was passed. He confirmed that this was consistent with the approach taken with SAT.
8.3 The Chair of the ARC highlighted an increased risk arising from the delay to SBSL and the focus on SAT implementation, noting there was time to address the risk. The Head of Tax confirmed that, due to a recent announcement, the team are undertaking a period of work to re-plan and re-assess work in relation to SBSL. A component of this will be to carry out a review of all existing risks as well as identifying any new risks which may have arisen as a result of the postponement.
8.4 The Head of Tax also informed the Board that the SBSL Gateway Review exercise had been completed, with no substantive concerns raised.
9. Q2 Performance report
9.1 The Head of Corporate Functions introduced the Performance Report, noting that all success measures were green for Q2. He noted the hold on discretionary spend to help move the budget towards a path to balance.
9.2 The Chair of ARC highlighted that the vacancy assumption had not been met and the need to keep this in mind when planning the next year’s budget.
9.3 The Board discussed Success Measure 3 (Service Users Satisfaction), discussing whether it had been benchmarked against other tax authorities and whether concerns were investigated with those who were dissatisfied. The Head of Corporate Functions confirmed that the measure was comparable and that feedback is addressed wherever possible.
9.4 In terms of whether the target for success measure 3 needed to be reviewed, the Board were advised that this would need to be discussed with the Service Designer.
9.5 The Chair highlighted the need to ensure that response rates are positive as well as percentage satisfaction scores. The SLT was asked to consider, within existing constraints, how best to engage with the legal profession regarding their satisfaction as representatives of the majority of transactions. The Head of Tax confirmed that focus groups are currently being conducted and that further surveys were planned.
9.6 The Board queried the variation over the year in relation to lease reviews and was advised that this resulted from legacy cases which had exceeded the legal time limit for imposing penalties. To resolve this, a housekeeping exercise had been undertaken to close off these cases. The Head of Tax was asked to consider when the appropriate time would be to review this again, particularly in light of any recommendations from the LBTT review.
9.7 Board Members also discussed the upward trends in Average Working Days Lost. The SEC Chair confirmed that SEC will review this in January and will provide an update at the next Board meeting. The ARC Chair requested that the graph showing the average working days lost in the previous 12 months be extended to include a 24 month period.
10. AOB
10.1 There were no items of AOB raised.
10.2 The Board moved to a private session
End of meeting
26 November 2025