Revenue Scotland and Tax Powers Act 2014 section Schedule 1, paragraph 7

Delegation of functions

Schedule 1, paragraph 7 sets out Revenue Scotland's power to delegate its functions to its members, committees, or staff, while retaining overall responsibility for those functions.

• Revenue Scotland may delegate any of its functions to an individual board member, a committee, or a member of staff including the chief executive.
• The extent of any delegation is at Revenue Scotland's discretion — it can choose to delegate all or only part of a particular function.
• Delegation does not transfer accountability — Revenue Scotland remains fully responsible for the exercise of any function it has delegated.
• This provision enables practical day-to-day decision-making without requiring every matter to be decided by the full board.