Devolved taxes in the UK—Scotland, Wales and Northern Ireland


Published by a ½Û×ÓÊÓƵ Tax expert
Practice notes

Devolved taxes in the UK—Scotland, Wales and Northern Ireland


Published by a ½Û×ÓÊÓƵ Tax expert

Practice notes
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This PrACTice Note covers current, forthcoming and potential devolved taxes and tax administration measures in:

  1. •

    Scotland

  2. •

    Wales, and

  3. •

    Northern Ireland

Where a devolved tax is in force, links to more detailed information elsewhere in Practical Guidance are provided.

For a general introduction to devolution in Scotland, Wales and Northern Ireland, see Practice Note: An introduction to devolution in Scotland, Wales and Northern Ireland.

Devolution in Scotland

Tax administration and compliance

The Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014):

  1. •

    establishes Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) as part of the Scottish Administration independent from Scottish Ministers

  2. •

    sets out Revenue Scotland’s functions, including its general function to collect and manage devolved taxes and particular functions relating to devolved taxes—excluding council tax and business rates, the devolved taxes are land and buildings Transaction tax (LBTT) and Scottish landfill tax—including (1) providing information and assistance to the Scottish Ministers and taxpayers and others, (2) resolving complaints and disputes, and (3) promoting tax compliance and working to protect against tax fraud and

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Transaction definition
What does Transaction mean?

The purchase, sale, subscription or underwiting of a particular investment

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