Scottish Parliament passes tax collection bill

From Democracy Live: Finance Secretary John Swinney calls on MSPs to back the bill

Related Stories

A bill to create Scotland's first tax collection system for 300 years has been passed by the Scottish Parliament.

The bill will set up a new body to collect taxes under powers devolved from Westminster by the Scotland Act.

Revenue Scotland will be responsible for the land and buildings transaction tax and the Scottish landfill tax.

The 2012 Act also gave MSPs the power to set a Scottish rate of income tax, to be administered by HM Revenue and Customs for Scottish taxpayers.

Ahead of the Stage 3 debate on the Revenue Scotland and Tax Powers Bill, Finance Secretary John Swinney said: "This is the next step in Scotland's home rule journey and will offer a fresh and fairer approach which meets Scotland's needs."

He added: "I am determined that Revenue Scotland will combat tax avoidance as vigorously and effectively as possible, and the bill contains a wide-ranging general anti-avoidance rule which will allow Revenue Scotland to take robust counteraction against artificial tax avoidance schemes - not just the most abusive end of the spectrum."

The new land tax, which will replace stamp duty, and the landfill tax will come into effect from April 2015.

More on This Story

Related Stories

More Scotland politics stories



  • SnowIn pictures

    Images of the snow which has fallen across many parts of Scotland

  • WW1 gas mask being demonstratedTrench terror

    Did the soldiers of WW1 have an irrational fear of poison gas?

  • Gabrielle Derameaux in her class Class struggle

    French teachers on the frontline after Charlie Hebdo attack

  • ManDay in the life

    What really goes on in a care home?

  • Baby in boxStrange case

    The remarkable appeal of the Finnish baby boxes

Copyright © 2015 BBC. The BBC is not responsible for the content of external sites. Read more.

This page is best viewed in an up-to-date web browser with style sheets (CSS) enabled. While you will be able to view the content of this page in your current browser, you will not be able to get the full visual experience. Please consider upgrading your browser software or enabling style sheets (CSS) if you are able to do so.