Revenue Scotland


Revenue Scotland is a non-ministerial office of the Scottish Government responsible for the administration and collection of devolved taxes in Scotland. It is accountable to the Scottish Parliament.

History

Prior to 1707, Scotland was an independent state with its own system of taxation. This was abolished following the Union with England, and since then most taxes in Scotland had been collected by the UK Government.
Revenue Scotland was formed in 2012 as an administrative unit of the Scottish Government, in anticipation of it becoming responsible for collecting taxes devolved to the Scottish Parliament under the terms of the Scotland Act 2012. , which established the legal basis for the operation of Revenue Scotland, was passed by the Scottish Parliament in August 2014.
Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.
The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament. Devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax. The Scottish Aggregate Tax is expected to replace the UK Aggregates Levy in April 2026.
There are currently plans to introduce a Scottish Building Safety Levy which is planned to be devolved to Scotland by the end of 2024. This is planned to be implemented in 2027.
There have been difficulties implementing the Scottish Government's designed replacement for Air Passenger Duty, Air Departure Tax. On 12 January 2026 it was announced these issues have now resolved. It is due to be introduced in 2027.

Devolved taxes

Implemented 2015

The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Shona Robison MSP. Eleanor Emberson was appointed in 2012 to lead the organisation while it was being set up Elaine Lorimer succeeded Emberson as Chief Executive in March 2016. In December 2025 Johanna Boyd succeeded Lorimer becoming the organisations third Chief Executive.
The is composed of 8 members. Its main role is to develop and approve Revenue Scotland’s overall strategy, approve final business plans and advise the Chief Executive on key appointments. It also performs an assurance role and advises on best practice.

Board

Aidan O'Carrol is the current permanent chair.
the members of the Board are:
The Senior Management Team is composed of a Chief Executive, a Head of Legal Services, a Head of Tax and a Head of Corporate Functions.