What does Schedule 4 paragraph 5 of the Revenue Scotland and Tax Powers Act 2014 do?

Schedule 4 paragraph 5 amends the Freedom of Information (Scotland) Act 2002 by inserting Revenue Scotland into Part 2 of Schedule 1. This formally recognises Revenue Scotland as a Scottish public authority subject to freedom of information obligations, ensuring public transparency and accountability in its operations as the devolved tax authority.

Can members of the public request information from Revenue Scotland under freedom of information law?

Yes. Because Revenue Scotland is listed as a Scottish public authority under the Freedom of Information (Scotland) Act 2002, members of the public can submit formal requests for information. Revenue Scotland must respond within the required timescales and manner set out in the 2002 Act, unless a specific exemption applies.

Are there any exemptions to freedom of information requests made to Revenue Scotland?

Yes. Freedom of information rights are subject to various exemptions. For a tax authority such as Revenue Scotland, taxpayer confidentiality provisions typically restrict disclosure of information relating to individual taxpayers' affairs. However, general information about operations, policies, and administration remains subject to the usual freedom of information regime.

Why was Revenue Scotland added to the Freedom of Information (Scotland) Act 2002?

This is a consequential amendment arising from the establishment of Revenue Scotland as a new public body. Adding it to the 2002 Act ensures it is formally recognised as a Scottish public authority, enabling the public to request information about its activities and ensuring transparency consistent with other listed public authorities.

Revenue Scotland and Tax Powers Act 2014 Schedule 4 paragraph 5

Addition of Revenue Scotland to freedom of information legislation

Schedule 4 paragraph 5 amends the Freedom of Information (Scotland) Act 2002 to add Revenue Scotland to the list of Scottish public authorities subject to freedom of information requirements.

Revenue Scotland is added to the list of Scottish public authorities in the Freedom of Information (Scotland) Act 2002
The addition is made to Part 2 of Schedule 1 of that Act, which lists Scottish public authorities
As a listed public authority, Revenue Scotland must comply with freedom of information obligations, including responding to information requests from the public
This ensures transparency and public accountability in Revenue Scotland's operations as the tax authority for devolved Scottish taxes

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