Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 4

Remuneration and expenses of members

Schedule 1 paragraph 4 deals with the power of Revenue Scotland to pay remuneration and reimburse expenses to its own members and the members of its committees.

• Revenue Scotland may pay remuneration to its members and to members of any committee it establishes
• The level of remuneration must be approved by the Scottish Ministers
• Revenue Scotland may also reimburse expenses incurred by members and committee members in carrying out their functions
• Expense reimbursement amounts must likewise be approved by the Scottish Ministers