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General

New Tax Powers Bill 13/12/2013 The Scottish Government has published the Revenue Scotland and Tax Powers Bill.

 

New Tax Powers Bill

The Scottish Government has published the Revenue Scotland and Tax Powers Bill, which provides a legal framework for the collection of taxes devolved under the Scotland Act 2012, and gives this responsibility to a new tax authority, Revenue Scotland.

Revenue Scotland will administer the two taxes to be devolved from April 2015 - Land and Buildings Transaction Tax and the proposed Scottish Landfill Tax.

The Bill also contains tough rules to counteract tax avoidance, including a General Anti Avoidance Rule.

"The Bill sets out the powers and duties of Revenue Scotland and will put in place a statutory framework that will apply to the two devolved taxes," said Finance Secretary John Swinney. "It will also set out what is expected of the taxpayer, what their rights are, and how to contest a decision made by Revenue Scotland."

The devolved taxes are due to start in Scotland in April 2015, when corresponding UK taxes will no longer be collected. Revenue Scotland will not collect Council Tax or Non-Domestic Rates, which are local taxes already collected in Scotland, nor the Scottish Rate of Income Tax, which will be collected from April 2016 by HM Revenue and Customs.

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