The Tax Summit 11-13 March 2020

27 Jan 2020

Publication of ‚ Working Together on Tax‚

When the collection of the devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill Tax) began on 1 April 2015, it marked the beginning of a close and long-term collaboration between Revenue Scotland and the Scottish Government, and a commitment from both organisations to work together to develop and maintain an effective and efficient tax system for Scotland.

This partnership recognises the distinct roles of each organisation and the importance of working together to ensure that the development of tax policy is evidence-based, that changes can be delivered on a practical level and that legislation is informed by Revenue Scotland‚ s operational and technical experience.

We know that much of the good work that goes on between our two organisations has not always been visible to stakeholders. Following feedback from Scottish Government‚ s recent consultation, Devolved taxes: a policy framework, we undertook to develop a set of guiding principles to underpin our commitment to this way of working.

It is with great pleasure that we have recently published Working Together on Tax, a document which sets out details of our four guiding principles. We hope that this document will go some way to improving understanding and awareness of the distinct roles of our organisations, and the ways in which we collaborate through the various aspects of our work.

We look forward to continuing to work closely with you and your organisation in 2020 and beyond.

Yours sincerely

Lucy O‚ Carroll Elaine Lorimer Director of Taxation Chief Executive Scottish Government Revenue Scotland