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.
Since 2015, Revenue Scotland has been responsible for collecting over £6 billion from devolved taxes which have been used to help fund vital public services in Scotland. We have managed the devolved tax system in a highly efficient and effective way, with a digital-first mindset and a group of professionals who operate to the highest standards.
Despite the many challenges faced in Scotland in recent years, we have designed and delivered a service that costs under one penny for every pound of tax we collect. This is a great testament to the dedication of our team. Over the next three years, we want to ensure that operational efficiency, delivered by our committed staff, remains at the
core of what we do.
We will continue to play our part in supporting the Scottish Government on tax policy and legislation matters. With the introduction of Scottish Aggregates Tax in 2026 and the potential of a Scottish Building Safety Levy, we will ensure we have the systems in place that will allow effective implementation within agreed timelines. Both taxes will allow further collaboration with local authorities and other stakeholders across Scotland, and this is likely to offer more opportunities to enhance services
for the benefit of the public.
We want to ensure Revenue Scotland is a transparent and accessible organisation and we are committed to providing clear guidance, offering enhanced support for those who require additional help as they interact with us. We will involve taxpayers in the design and testing of our approach, systems and website.
As we enhance our digital systems, we will embrace the opportunities that technology can deliver, ensuring robust security and data confidentiality, while delivering the efficiencies that will improve our services.
By investing in our culture and professional development, we have secured high satisfaction scores in our annual people survey. As an inclusive employer, we will continue to invest in our staff, offering rewarding careers for all and embracing diversity, where everyone can bring their best self to work.
We want to continue to build on this success and will enhance our digital and data capabilities alongside our tax expertise so that everyone at Revenue Scotland has the chance to enhance their skillsets for the future.
We will continue to deepen our relationships and learning from all our stakeholders and actively engage in Public Service Reform as a ‘sector connector’ across the Scottish Administration.
We move forward from a strong base where we have demonstrated resilience, innovation and consistency in the way we operate and as we reach out to help deliver high quality public services, we do so with confidence and a determination to be an exemplar public body.
Our Key Successes and Milestones since 2015
2015-16
Launch: Revenue Scotland established; first devolved tax returns received
Awards:
Our Tax Administration Programme wins 3 awards for its success
2016-17
Programme delivery:
Additional Dwelling Supplement is successfully delivered
Devolved taxation:
Scotland Act 2016 devolves competence for Scottish Aggregates Tax
2017-18
Networking:
Revenue Scotland establishes the British Isles Tax Authority Forum, bringing tax authorities together
Award:
Revenue Scotland achieves Official Statistics status
2018-19
Legislative change:
Land and Buildings Transaction Tax
First-time Buyer Relief introduced
Transparency:
Revenue Scotland publishes its Tax Compliance Strategy
Digital:
Cyber Security Accreditation achieved
2019-20
Digital:
The Scottish Electronic Tax System 2 (SETS 2) for devolved taxes goes live
People:
People Strategy launched, transforming our approach to organisational development
2020-21
Legislative change: Temporary measures delivered to support taxpayers during the pandemic
Building capability: Launched Modular Scottish Tax Education Programme for staff, with innovative ways of learning
2021-22
Operating model:
Hybrid working pilot commences
Digital and equalities: Redesigned website achieves Digital First standards for accessibility
2022-23
Tax milestone:
£6 billion devolved taxes revenues collected since 2015
Operating model: Tailored hybrid working approach adopted as the Revenue Scotland operating model
Equalities and inclusion:
Enhanced Support Policy launched for people who need support as they engage with us
2023-24
Audit:
Revenue Scotland receives ‘substantial assurance’ for a further year from Audit Scotland; all KPIs met
People:
Revenue Scotland achieves outstanding People Survey results
Policy:
Supporting Scottish Government with the introduction of a Scottish Aggregates Tax Bill
Legislative change: Delivered new measures for the Additional Dwelling Supplement
Our Purpose
To efficiently and effectively collect and manage the devolved taxes which fund public services for the benefit of the people of Scotland.
Our Vision
To be:
• an exemplar in providing an excellent service to our taxpayers
• trusted by our partners to deliver innovative digital revenue services and support the development of policy
• a progressive public body, and
• an employer of choice.
Our staff's view of the future of Revenue Scotland
Revenue Scotland staff were asked to think about words that resonated with them for their vision forthe future.
This is the collection of the words they shared, weighted by size according to the frequency of response, demonstrating their ambition for, and commitment to, the organisation.
Strategic Outcomes for 2024-2027
Revenue Scotland has made great strides since it was established in 2015. We are a dynamic organisation, capable of being agile and flexible, willing to try new ideas and approaches.
We have assessed our strengths and areas where we need to develop, upcoming priorities in tax and new ways of working. This analysis has enabled us to set out in this Corporate Plan the priorities for improvement and change beyond what we already do which will make the most impact upon our organisation and the tax environment in Scotland.
To continue to build on our foundation ofachievement, we will focus on four strategic outcomes as developmental areas, shaped from our past experiences, successes and aspirations for the future.
Operational Excellence
Our ambition is to be a digital and data driven organisation, with robust systems for both taxpayers and staff, to enable accurate and efficient collection of tax.
Investing in our People
We aim to have an informed, highly skilled, and diverse staff and Board, able to perform to the best of their ability, delivering success for the organisation.
Working with Others
As Scotland’s Tax Authority, we aim to establish new connections with others working in new and existing national and local taxes in Scotland and beyond. As a public body, committed to transparency, we will support the Public Service Reform agenda and share our experience of efficiently and effectively delivering public services.
Expanding Horizons
Collaborating with our partners and stakeholders, we aim to actively support the development of policy and legislation for new and existing national and local taxes.
Operational Excellence
We have a level of agility to make ongoing improvements at a fast pace, and with creativity. Over the next three years we will continue our work to become exemplary by improving our digital systems and support to taxpayers, better utilising the data we collect, and streamlining our processes.
Strategic Outcome
Our ambition is to be a digital and data driven organisation, with robust systems for both taxpayers and staff, to enable accurate and efficient collection of tax.
We will achieve this outcome by:
- Improving the guidance available to taxpayers - Work with taxpayers to improve guidance, webinars, and systems design to enable taxpayers to comply with their obligations.
- Optimising our digital architecture - Create a single end-to-end digital tax service, which is modular by design to provide resilience and flexibility to make better use of data and administer additional taxes.
- Increasing use of automated processes and reporting - Improve our efficiency and effectiveness of our processes, enhance reporting capability and enable our staff to spend more time on fulfilling work.
- Designing user-centric systems - Collaborate with users of our systems to gather insights, ensuring they have an excellent experience as they engage with us and our systems.
Success measures
- A tax collection rate (i.e. tax collected as a proportion of tax declared) of 99% or more
- A cost of collection ratio of 1% or less
- A service user satisfaction score of 75% or higher
Investing in our People
Our staff are at the heart of our ambitions to be an exemplar organisation. We have worked hard to ensure that we are a welcoming, inclusive employer of choice, with a culture of openness, collaboration, integrity, and learning. Our ambitions do not stop there; we intend to be known for being an excellent organisation to work in, attracting and retaining talented employees.
Strategic Outcome
We aim to have an informed, highly skilled, and diverse staff and Board, able to perform to the best of their ability, delivering success for the organisation.
We will achieve this outcome by:
- Developing our capabilities - Ensuring all our staff have the right skills to succeed with a focus on leadership skills, deepening tax knowledge, and digital and data literacy.
- Creating personalised career development plans for staff - Ensuring everyone can succeed in their role and supporting them in their career ambitions. Seeking opportunities for secondments, both outgoing and incoming.
- Prioritising Equalities Diversity and Inclusion - Attracting diverse talent into our inclusive organisation, where everyone can bring their whole self to work.
- Empowering our Staff - Giving our staff autonomy, the tools for a healthy work-life balance, being transparent, and showing recognition.
Success measures
- An annual People Survey score in the top 25% of Civil Service organisations
- Evidence Revenue Scotland has taken action to expand the diversity of the workforce and Board, to advance equality of opportunity