Who appoints the chief executive of Revenue Scotland under the Revenue Scotland and Tax Powers Act 2014?

The first chief executive was appointed by Scottish Ministers after consulting the Chair of Revenue Scotland if one was already in post. All subsequent chief executives are appointed by Revenue Scotland itself, though the terms of appointment must be approved by Scottish Ministers, balancing independence with governmental oversight.

Can the chief executive of Revenue Scotland also serve as a board member?

No. Section 8 of Schedule 1 explicitly prevents the chief executive from simultaneously serving as a member of the Revenue Scotland board. This ensures a clear separation between the executive leadership responsible for day-to-day operations and the governance function carried out by the board.

What role do Scottish Ministers play in Revenue Scotland staffing decisions?

Scottish Ministers must approve the terms of employment for both the chief executive and other staff appointed by Revenue Scotland. While Revenue Scotland has the authority to recruit, ministerial approval of salary, contract length, and conditions provides ongoing oversight without direct control over hiring decisions.

How does Revenue Scotland appoint other staff beyond the chief executive?

Revenue Scotland may appoint other members of staff as it considers necessary for its operations. However, the terms on which those staff are employed must be approved by Scottish Ministers. This framework ensures Revenue Scotland retains operational independence while remaining subject to appropriate governmental oversight.

Revenue Scotland and Tax Powers Act 2014 section 8

Chief executive and staffing of Revenue Scotland

Section 8 of Schedule 1 sets out the requirements for appointing a chief executive and other staff of Revenue Scotland.

Revenue Scotland must employ a chief executive, who cannot simultaneously be a member (i.e. board member) of Revenue Scotland
The first chief executive was appointed by Scottish Ministers, after consulting the Chair of Revenue Scotland if one was already in post
All subsequent chief executives are appointed by Revenue Scotland itself, on terms approved by Scottish Ministers
Revenue Scotland may also appoint other staff, again on terms requiring ministerial approval

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