Meeting of the Revenue Scotland Board: Board strategy session
4 February 2026
10:00 - 14:00
| Status | Name |
|---|---|
| Present |
Aidan O’Carroll, Chair Simon Cunningham Julie Hesketh-Laird, Co-opted Committee member Jean Lindsay Alison MacDonald Ken Macintosh Idong Usoro Gillian Wheeler |
| In attendance |
Johanna Boyd, Chief Executive Robyn Docherty, Governance Business Manager Neil Ferguson, Head of Corporate Functions Mairi Gibson, Head of Legal Services Geoff Huggins, Chief Digital Officer – Scottish Government (Item 4) Amanda Johnson, Tax Operations - Performance and Service Manager Mollie Johnson, Head of Business Development Callum MacInnes, Head of Corporate Operations Nick Manton, Head of Data and Digital Chris Nicholson, Deputy Head of Legal Services Naomi Pal, Head of Strategy and Communications Lee Vernon, Head of Finance |
1. Meeting opening
Welcome and introductions
1.1 The Chair welcomed everyone to the meeting. He explained that the aim was confirm Revenue Scotland’s priorities, ensuring they remained aligned with the corporate plan, and identify any shifts needed looking ahead. The session would assist in shaping the 2027-2030 Corporate Plan.
Apologies
1.2 Apologies were received Robert MacIntosh, Elizabeth Barnes, Michael Paterson and Stephen Ramsay.
New Declarations of Interest
1.3. No new declarations of interest were raised.
2. Reflections and updates from Board Strategy Day 2025
2.1 The Head of Corporate Functions set the scene with reflections on progress since the February 2025 Board Strategy session, noting the recent key developments, improvements and challenges. A key milestone that will shape the organisation’s approach going forward was the publication of the Scottish Government’s Public Service Reform (PSR) strategy in June 2025.
2.2. The Chief Executive considered the organisation’s strategic focus and the outcomes it seeks to achieve, emphasising the importance of effective change management to support this direction. She emphasised the need for empowered and accountable leadership across the organisation and discussed the mechanisms required to ensure objectives are delivered in a structured, coherent and timely manner.
2.3. The Chair acknowledged the good progress to date, discussed the challenges ahead and the proposed approach for taking forward the PSR initiatives that had been presented to the Minister.
2.4. He explained a key strategic focus for 2026 would be shaping a clearer long term vision for Revenue Scotland’s potential role in other taxes, including the possibility of taking on greater responsibility or running systems on behalf of others in future. The intention is to position Revenue Scotland to play a broader role within the wider tax system, enhance collaboration with other government bodies, and align its capabilities with future policy and operational demands.
3. Scotland's tax strategy and Scotland's public sector reform strategy
3.1. The Head of Business Development provided an overview of each of the Scottish Government’s Tax and Public Service Reform Strategies and Revenue Scotland’s alignment with them. Members discussed the priorities within these documents and how these strategic frameworks will inform Revenue Scotland’s future planning and decision making.
3.2. Board Members discussed the benefits of strengthening key relationships, noting that this represents an important first step in progressing the organisation’s strategic aims. Members reflected on the need to return to the fundamentals of how such relationships are built and maintained, acknowledging that this requires sustained time, resource, and attention. It was recognised that there will be an ongoing need to assess whether resources are being directed to the right areas, including identifying the most appropriate individuals and stakeholders with whom to engage to maximise impact and ensure alignment with strategic priorities.
3.3. Members discussed the need to maintain an appropriate balance between the organisation’s immediate delivery priorities, most notably the introduction of new taxes and the implementation of SETS 3, and the wider programme of developmental work that will support long term organisational capability. It was recognised that sustaining this balance will be essential to ensuring that commitments related to devolved taxes for which the organisation is responsible are delivered to the required standard, while also preserving the organisation’s reputation for delivery and capacity to progress strategic initiatives that will shape Revenue Scotland’s future operating model.
3.4. The Board also considered the key deliverables associated with this work and how the barriers to progress might be more readily overcome in the short term, noting that some constraints could be addressed.
3.5. Attendees divided into groups to explore the strategies and the organisation’s alignment with them in more depth. Each group considered the practical, operational, and strategic implications of an enhanced role, reflecting on the benefits this could bring as well as the constraints that would need to be managed. Discussions covered areas such as capacity and capability requirements, stakeholder engagement, the clarity of roles across the wider system, and the potential impact on organisational priorities and resources. The outputs from both groups were subsequently shared with the wider session to support collective reflection and inform next steps.
4. Digital strategy for Scotland
4.1. Geoff Huggins, SG Digital Director, provided an overview of the digital strategy and outlined how it is being taken forward across the Scottish Government.
4.2. He explained how the Scottish Government was modernising how public services are delivered by using shared components, common infrastructure and consistent design to make services simpler, faster, and easier for people to use. Progress to date included wider adoption of shared digital tools, clearer operating principles and more coordinated technical working across teams.
4.3. In groups, attendees explored the opportunities and challenges associated with strengthening Revenue Scotland’s digital role in the development and delivery of new and existing Scottish taxes. Each group considered the digital implications of an enhanced remit, including the systems, data, infrastructure, and technical capabilities that would be required to support a more prominent position.
4.4. Discussions covered the constraints that may arise and the need for more integrated digital engagement with stakeholders. The outputs from both groups were shared with the wider session to inform collective reflection on how best to progress digital transformation in support of future strategic ambitions.
5. Reflections
5.1. The Board positively endorsed Revenue Scotland’s alignment to the Tax, PSR and Digital Strategies of the Scottish Government and expressed strong support for the ambitious agenda set out to 2030. Members discussed Revenue Scotland’s future role in other taxes, noting the need to understand how the landscape evolves before defining the level of ambition in this area, alongside continued focus on PSR.
5.2. The Scottish Government’s technology roadmap was discussed and it was noted that a key challenge will be determining the next steps for digital development and how a tax portal could align well with the wider Scottish Government strategic direction.
5.3. Members endorsed the strategic direction and emphasised the importance of translating it into the next Corporate Plan, ensuring that key risks and issues are addressed. They highlighted the benefits of agile approaches and the need to remain at the forefront of PSR, while continuing to deliver core functions to a high standard.
5.4. There was recognition of the need to build the organisation’s skills and capabilities ahead of 2030. This included discussion of future skill requirements and ensuring the right mix of expertise both in executive and non executive roles.
5.5. It was agreed that a summary of the outputs from the meeting would be presented at the next Board meeting.
End of meeting
4 February 2026