The Cabinet Secretary for Finance, Employment and Sustainable Growth indicated that Revenue Scotland would be supported in the administration of the new taxes by RoS and SEPA. This has been put into effect by delegation of some of the functions set out in the devolved tax legislation. The following information notices set out the delegations that have been made to:
Registers of Scotland
Registers of Scotland (RoS) is a non-Ministerial department and part of the Scottish Administration. The Keeper (or Chief Executive of RoS) is responsible for compiling and maintaining 17 public registers, the largest of which are the two property registers: the Land Register and the Register of Sasines. Registers of Scotland’s main aim is to record and safeguard land rights while providing open and efficient access to important information. RoS records all property sales within Scotland.
RoS has experience of gathering SDLT, gained through partnering with HMRC. Revenue Scotland will seek to benefit from this experience in the introduction of LBTT.
Further information on RoS is available on the RoS website.
Scottish Environment Protection Agency (SEPA)
SEPA is Scotland’s environmental regulator, with the primary objective of protecting and improving the environment. It is a non-departmental public body, accountable through Scottish Ministers to the Scottish Parliament.
To learn more about SEPA, visit the SEPA website.