PLANS for a new body, Revenue Scotland, to deal with Holyrood’s tax powers, and those that may be devolved in future, have gone out to public consultation.
The Scottish Government wants Revenue Scotland to administer the taxes devolved under the Scotland Act 2012.
Under the plans launched by finance secretary John Swinney, the authority would process the land and buildings transaction tax, the proposed landfill tax and any future taxes brought under Scottish Government control.
Mr Swinney said: “I want to build a firm foundation for taxation in Scotland. In Revenue Scotland, we will build a tax authority and tax system that works effectively to meet the needs of our businesses and citizens and which can accommodate a future where we expect Scotland to collect a much wider range of taxes.”