Revenue Scotland

Introduction

Revenue Scotland welcomes the opportunity to contribute to the Equalities and Human Rights Committee’s consideration of the Gender Representation on Public Boards (Scotland)Bill.

Revenue Scotland

Revenue Scotland is the tax authority responsible for the collection and management of Land and Buildings Transaction Tax (LBTT) and (SLfT). These taxes came into effect on 1 April 2015, replacing their UK equivalents (Stamp Duty and UK Landfill Tax respectively). Revenue Scotland will also be responsible for the collection and management of Scotland’s third devolved tax, , from 1 April 2018.

Revenue Scotland was established by the Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014) as a Non-Ministerial Department (NMD) on 1 January 2015. As an NMD, governed by a Board, Revenue Scotland is part of the Scottish Administration, accountable to Parliament to ensure that the collection and management of the devolved taxes is independent, fair and impartial.

Comment on the Bill

Revenue Scotland responded to the ’s consultation on a draft Bill in February 2017. Our views have not changed and we therefore simply take the opportunity to reiterate them.

Revenue Scotland supports the need to achieve greater diversity in the representation on public boards in Scotland but feels that the Bill as drafted is too restrictive. The Bill only deals with gender representation but does not address the need for greater representation of people from other equalities groups. Revenue Scotland therefore supports widening the scope of the Bill to achieve greater diversity on public boards.

We are pleased to note that RS is already in compliance with the provisions of the Bill, and as such would incur no additional costs if the Bill is passed.