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Revenue Scotland
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Revenue Scotland is the tax authority with responsibility for the collection and management of Scotland’s devolved taxes.
Revenue Scotland was established as a Non-Ministerial Office on 1 January 2015 and is the tax authority responsible for the administration and collection of Scotland’s devolved taxes - Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). These taxes came into effect on 1 April 2015, replacing their UK equivalents (Stamp Duty Land Tax and UK Landfill Tax respectively). The organisation has a Board with seven members, a Chief Executive and a senior leadership team.
Revenue Scotland was established as a Non-Ministerial Office on 1 January 2015 and is the tax authority responsible for the administration and collection of Scotland’s devolved taxes - Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT). These taxes came into effect on 1 April 2015, replacing their UK equivalents (Stamp Duty Land Tax and UK Landfill Tax respectively). The organisation has a Board with seven members, a Chief Executive and a senior leadership team.
Questions (page 1 of 2)
1. To what extent do you think that listed public authorities understand the terms and the aims of the PSED in Scotland?
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Revenue Scotland cannot speak for the understanding by other public authorities. Revenue Scotland in general understands the terms and aims of the PSED. Since our response to the original Scottish Government consultation, we have refocussed our PSED work to target areas of maximum impact and highest value. We welcome the PSED and as a small public body, proportionality and flexibility in how to perform the duty is critical.
2. Is the PSED in Scotland delivering on its aims to improve outcomes for people with protected characteristics?
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As the PSED creates a legal duty which listed public authorities must comply with, it creates the environment and focus for improving outcomes. Revenue Scotland’s exercise of the duty is delivering outcomes as explained in our Revenue Scotland - Equalities Mainstreaming Report 2024-2028 (website link: https://revenue.scot/about-us/equalities/revenue-scotland-equalities-mainstreaming-report).
3. Do you think the Scottish Government’s proposed reforms will assist listed authorities in embedding an equalities focus and in turn improve outcomes for people with protected characteristics?
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In general, Revenue Scotland supports the Scottish Government’s proposed reforms as they enable flexibility and proportionality which in turn permits our focus to be on outcomes, not process. Standardised reporting between all listed authorities on ethnicity and disability pay gaps will enable valid comparisons; and, setting of thresholds needs to guarantee privacy of individuals.
Questions (page 2 of 2)
4. What are your views on the Scottish Government’s revised approach to assisting listed public authorities to embed inclusive communication?
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Revenue Scotland is already delivering outcomes on inclusive communications. We support a proportionate and flexible duty reflective of the nature of our functions and service users, and welcome the commitment to a lead in time and practically focussed guidance. Inclusive communications may require additional funding (for example translations).
5. How effective do you think the Equality and Human Rights Commission is at regulating public authorities’ performance against the PSED?
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Revenue Scotland has no observations on this question.