Revenue Scotland and Tax Powers Act 2014 section 4

Delegation of functions by Revenue Scotland

Section 4 sets out how Revenue Scotland may delegate certain tax administration functions to other public bodies, and the rules governing such delegations.

• Revenue Scotland may delegate land and buildings transaction tax functions to the Keeper of the Registers of Scotland, and Scottish landfill tax functions to the Scottish Environment Protection Agency (SEPA).
• Revenue Scotland retains control through directions, and remains responsible for any delegated function, which it can also continue to exercise itself.
• Details of delegations and directions must be published and laid before the Scottish Parliament, unless publication would prejudice Revenue Scotland's work.
• Revenue Scotland may reimburse the Keeper or SEPA for expenditure they incur in carrying out delegated functions.