Revenue Scotland and Tax Powers Bill


Outcome: E

A Bill to make provision to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.

Current Status of the Bill

Royal Assent on 24 September 2014.

Stage 1

Stage 1 debate took place on 20 May 2014.

 Lead committee: Finance Committee

3rd Report, 2014 (Session 4): Stage 1 Report on the Revenue Scotland and Tax Powers Bill (1.15MB pdf)

Dates of consideration by lead committee:

    5 February 2014 (evidence)

    19 February 2014 (evidence)

    26 February 2014 (evidence)

    26 March 2014 (evidence)

    23 April 2014

    30 April 2014

Dates of consideration by other committees:

    15 January 2014 (Public Audit)

    13 May 2014 (Delegated Powers and Law Reform)

    12 August 2014 (Delegated Powers and Law Reform)

After Passing

Royal Assent on 24 September 2014.