Member of the Revenue Scotland Board - Candidate Pack

Would you like to be at the heart of Scotland’s devolved tax authority and be part of contributing to Scotland’s vital public services through the taxes collected?

Member of the Revenue Scotland Board - Candidate Pack

Contents


Introduction

Dear Applicant,

I am delighted that you are interested in finding out more about being a Board Member for Revenue Scotland.

This is an exciting time for Revenue Scotland. Last year we celebrated 10 years of tax collection and added the Scottish Aggregates Tax (SAT) to the suite of devolved taxes that we administer. Looking forwards we will be adding two further taxes, Air Departure Tax (ADT) and Scottish Building Safety Levy (SBSL), as well as re-developing our Scottish Electronic Tax System (SETS). 

As we prepare our Corporate Plan for 2027-30, we are looking for individuals who can contribute to that Plan, who can recognise the value of organisational change and development and can bring strategic vision, strong engagement and constructive challenge to support Revenue Scotland as we deliver our Corporate Plan ambitions.

If you believe you have the relevant skills, experience and passion and are excited about this opportunity, I look forward to hearing from you.

Aidan O'Carroll

Chair, Revenue Scotland Board

 

Picture of Aidan O'Carroll


Hear from the Chair of our Board and Chief Executive

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Webinars

To find out more you can attend one of our webinars.

  • Tuesday 22 September 2026: 5:30 pm – 6:30 pm hosted by Changing the Chemistry where you will hear from our Chief Executive and Chair of the Board. Register your place.
  • Monday 28 September 2026:  5 pm – 6 pm where you will have an opportunity to hear from our Board Members and the Senior Leadership team. Register your place.  

Download the Candidate Pack

Our candidate pack is available for download in PDF format, allowing for easy access and review at your convenience.

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Who we are

Revenue Scotland is Scotland’s tax authority, established under the Revenue Scotland and Tax Powers Act 2014.

Revenue Scotland was established as a non-ministerial Office on 1 January 2015 and is accountable to the Scottish Parliament for our performance. Our staff are civil servants, and we sit within the Scottish Administration but remain separate from the Scottish Government. We work in partnership with the Scottish Government on matters of tax policy, and as a public body and employer.

Since 2015, Revenue Scotland has developed to being a highly effective digital organisation, with outstanding operational performance and a reputation for being a great employer. Since we began, we have been responsible for collecting almost £9 billion from devolved taxes, all of which stays in Scotland to help fund vital public services.

We are efficient, keeping costs low because of our use of technology and have a highly engaged workforce, working in a collaborative way to deliver public services to the highest standards.

We are a highly professional organisation, with a strong reputation for the transparent way in which we undertake our work and utilise our powers. In addition to processing over 120,000 tax returns a year, we are undertaking increasingly complex investigatory work in order to ensure revenues are protected.

The Board is currently made up of seven non-executive directors one Chairperson and six Board Members who oversee the work of Revenue Scotland. We also currently have just over 100 staff and a senior leadership team of five, led by our Chief Executive. 

You can find out more about the organisation in our Corporate PlanAnnual Report and Accounts and on our website.


The role

The Revenue Scotland Board is responsible for setting the strategic direction of the organisation and oversee the delivery of its functions.

Board Members work together to fulfil the responsibilities for the Board, which are to:

  • Have collective responsibility for the actions and decisions of Revenue Scotland
  • Set strategic direction to deliver the functions of Revenue Scotland
  • Ensure effective governance of the organisation
  • Ensure that Revenue Scotland meets staff management responsibilities
  • Provide leadership and promote effectiveness, efficiency, economy and equality throughout Revenue Scotland
  • Protect and enhance public confidence in Revenue Scotland and in the services that it provides to key stakeholders, taxpayers and their agents

Person specification

The successful applicants must be able to demonstrate all five of the essential criteria below:

  1. Organisational Development and Change
  2. Strategic Thinking
  3. Analytical and Decision-making skills
  4. Governance and Risk Management
  5. Engagement, collaboration and constructive challenge

Remuneration and time commitment

These positions are remunerated at £333.52 per day (reviewed annually) for every 7.5 hours devoted to performing your functions (as required or requested by the Board) up to a maximum total fee of £12,006.72 per financial year. 

Remuneration is non-pensionable and reasonable expenses will be reimbursed.

Members are expected to work up to 36 days per year to perform their functions as and when required. 


How to apply

  • Download the applicant information pack <<INSERT LINK>> 
  • Click on the blue button at the top right hand of this advert that says ‘apply for this job online’. 
  • Complete the personal information and conflict of interest questions. 
  • When prompted, provide evidence against the relevant boxes for the Priority Criteria (no longer than 300 words), all the Essential Criteria (no longer than 300 words) and if relevant the Desirable Criteria (no longer than 200 words). Please note that each response must not exceed the associated word limit.  
  • When prompted, complete a Tailored Career History. This should be no longer than 500 words. 
The deadline for applications is 17:00 on Tuesday 6 October 2026

Recruitment process

Public appointments are made by Scottish Ministers. The appointments process is regulated by the Ethical Standards Commissioner. You can find out more about the Commissioner here: Public appointments | Ethical Standards Commissioner 

Recruitment timeline

Tuesday 1 September: Vacancy live

Tuesday 22 and Monday 28 September: Information webinars

Tuesday 6 October, 17:00: Closing date

Wednesday 16 and Thursday 17 November: Interviews

Week commencing Monday 14 December: Final outcomes

Interview panel

The interview panel will comprise of:

Lucy O’Carroll: Scottish Government Head of Tax (Panel Chair)

Aidan O’Carroll: Chair of Revenue Scotland Board

Dr Patricia Armstrong OBE: Independent Panel Member


Contact

If you require support with your application, please contact the public appointments team at public.appointments@gov.scot

For further details about Revenue Scotland or the role of a Board member please contact Revenue Scotland at BusinessManagement@assured.systems.gov.scot