Footnotes
- This is the percentage of all self-assessed tax returns that are accepted without any need for amendment
- This is the total running costs for all aspects of Revenue Scotland functioning as a percentage of the total money transferred into the Scottish Consolidated Fund plus the Scottish Landfill Communities Fund and not 'clawed back'.
- 'Limited' assurance is where controls are developing but weak.
'Reasonable' assurance is where controls are adequate but require improvement.
Financial Statements 2019-20
Statement of Comprehensive Net Expenditure
For the Year Ended 31 March 2020
| Note | Administration Costs £000 |
Programme Costs £000 |
2019-20 Total £000 |
Restated 2018-19 Total £000 |
|
|---|---|---|---|---|---|
| Staff costs | 2 | 3,998 | 649 | 4,647 | 4,280 |
| Purchase of goods and services | 3 | 1,912 | 114 |
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 |