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.

Introduction of the Bill

This Government Bill was introduced by John Swinney MSP on 12 December 2013.

Research Briefings on Bill

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)

Report by Delegated Powers and Law Reform Committee on Bill at Stage 1

Stage 2

The Finance Committee considered the Bill at Stage 2.

Stage 2, 11 June 2014

Report by the Delegated Powers and Law Reform Committee on the Bill as Amended at Stage 2

Stage 3

Stage 3 proceedings took place on 19 August 2014.

Official Report 19 August 2014 (852KB pdf)

Minute of Proceedings of the Parliament of 19 August (323KB pdf)

After Passing

Royal Assent on 24 September 2014.

Revenue Scotland and Tax Powers Act 2014 asp 16

The following volume, published on 10 April 2015, contains all the material relevant to the passage of this Bill:


Passage of the Bill:

 
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