Financial Statements 2023-24
Statement of comprehensive net expenditure
For the Year Ended 31 March 2024c
| Note | 2023-24 Administration £000 |
2023-24 Programme £000 |
2023-24 Total £000 |
Independent Auditor’s Report
Independent auditor’s report to Revenue Scotland, the Auditor General for Scotland and the Scottish Parliament
Performance Report
Introduction
This performance overview serves as a summary to provide readers with a clear and comprehensive understanding of Revenue Scotland, our purpose, and our performance over the reporting period. This section summarises our strategic outcomes, our performance in relation to these outcomes, and the management of key risks.
The performance overview begins by detailing our key functions, our governance structure, before discussing our progress against the strategic outcomes outlined in our Corporate Plan 2021-24
Notes to the Accounts
1. Statement of accounting policies
Devolved Taxes Account 2023-24: Financial Statements
Statement of Revenue and Expenditure
for the year ended 31 March 2024
| Note | 2023-24 £000 |
2022-23 £000 |
|
| Revenue Taxes |
Independent Auditor’s Report
Independent Auditor’s report to the Auditor General for Scotland and the Scottish Parliament
Accountability Report
Statement of the Accountable Officer’s responsibilities
Annual Report and Accounts 2023-24 - Devolved Taxes Accounts
Foreword
Welcome to the Revenue Scotland ‘Annual Report and Accounts for the Devolved Taxes for 2023-24’.
Revenue Scotland is responsible for the collection and management of Scotland’s devolved taxes – currently Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). Amounts received from the collection of the devolved taxes, less any permitted deductions, are paid into the Scottish Consolidated Fund in accordance with the Revenue Scotland and Tax Powers Act 2014 (RSTPA).
Annual Report and Accounts 2023-24 - Resource Accounts
Statement from Chair
Opportunity to become a co-opted member of the Revenue Scotland’s Audit and Risk Committee and Staffing and Equalities Committee
Dear Applicant,
Are you looking to learn how a public body operates and have ambitions to become a future non-executive Board member? Do you have relevant experience to contribute to discussions and decision making which will assist in its ongoing development and success?