Independent Auditor's Report
Independent auditor's report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament
Report on the audit of the financial statements
Opinion on financial statements
Accountability Report 2019-20
Corporate Governance Report
The Directors' Report
Revenue Scotland Board 2019-20
In line with paragraph 1 of Schedule 1 to the RSTPA, the Scottish Ministers are responsible for appointing between five and nine individuals to be members of the Revenue Scotland Board. One individual is appointed by Ministers as Chair.
Performance Report 2019-20
Statement from the Chief Executive and Accountable Officer
I am pleased to report that a total combined net tax revenue for Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) of £716m was reported in 2019-20. This revenue supports the delivery of public services across Scotland. More details on the devolved taxes can be found within the accompanying Annual Report and Accounts of the Devolved Taxes for 2019-20.
Annual Report and Accounts 2019/20 - Resource Accounts
Statement from the Chair
Dr Keith Nicholson
I am delighted to present Revenue Scotland's fifth Annual Report and Accounts for the Resource Accounts.
Footnotes
- The Scottish Government Fiscal Framework governs how the Scottish Government is funded by the powers set out in the Scotland Act 2016.
- Revenue Scotland Statistics
- Revenue Scotland Corporate Documents
- 'Limited' assurance is where controls are developing but weak.
Devolved Taxes Account 2019-20: Financial Statements
Statement of Revenue and Expenditure
For the Year Ended 31 March 2020
| Note | 2019-20 £000 |
2018-19 £000 |
|
|---|---|---|---|
| Revenue | |||
| Taxes | |||
| Land & Buildings Transaction Tax | 2.1 | 597,368 | 554,185 |
| Scottish Landfill Tax | 2.1 | 118,959 | 148,517 |
Independent Auditor's Report
Independent auditor's report to the Auditor General for Scotland and the Scottish Parliament
Report on the audit of the financial statements
Opinion on financial statements
Accountability Report 2019-20
Corporate Governance Report
Statement of the Accountable Officer's Responsibilities
Annual Report and Accounts 2019/20 - Devolved Taxes Accounts
Foreword
Welcome to the Revenue Scotland Annual Report and Accounts for the Devolved Taxes for 2019-20. This is the fifth reporting year since the organisation began its operational activity in April 2015, and also the second reporting period of Revenue Scotland's 2018-21 corporate planning period.