Revenue Scotland and Tax Powers Act 2014 section 7

Independence of Revenue Scotland

Section 7 establishes the operational independence of Revenue Scotland from the Scottish Ministers in carrying out its functions.

• Scottish Ministers are prohibited from giving directions to Revenue Scotland about how it exercises its functions.
• Scottish Ministers must not otherwise seek to control Revenue Scotland's operations.
• This independence applies broadly across all of Revenue Scotland's day-to-day activities, including tax collection and enforcement.
• The independence guarantee is subject to any specific exceptions set out in the Act itself or in other legislation.