Chamber and committees

Scottish Government officials and HMRC exchanged correspondence on aspects of the collection of a tax to replace the Stamp Duty Land Tax on a number of occasions. This correspondence has been placed in the Scottish Parliamentary Information Centre (Bib. number 5427).

The precise number of staff to be employed by Revenue Scotland will be confirmed in due course.

Scottish Government officials have discussed with HMRC aspects of the collection of a tax to replace the Stamp Duty Land Tax on a number of occasions since 30 November 2010.

The Scottish Government budget is managed flexibly across all projects and portfolios to ensure the spend achieves the maximum benefit for the Scottish people. Within the overall budget, the only financial implication of marginal movements in timescales for individual projects of a number of weeks, is to shift an element of the cashflow required into the next financial year, in this case, from 2011-12 into 2012-13.

The Scottish Government has estimated that local authorities will collect non-domestic rates totalling £2,263 million in respect of 2012-13 as set out in Table 16.01 of the Scottish Spending Review 2011 and Draft Budget 2012-13. Non-domestic rates income projections are subject to regular monitoring as part of the normal budget cycle process as more up-to-date data becomes available to check that the forecasts remain on track. If any adjustments for future year estimates are necessary they would be brought to the attention of the parliament and its committees for scrutiny through the budget process.

Non-domestic rates income projections are subject to regular monitoring throughout the course of the financial year as part of the normal budget cycle process as more up-to-date data becomes available to check that the forecasts remain on track. If any adjustments are necessary they would be brought to the attention of the parliament and its committees for scrutiny through the budget process.

The Scottish Government lays before Parliament an annual Non-Domestic Rating White Paper Account setting out full details of all the sums collected by local authorities and the distributable amounts paid back to local authorities.

The projected costs for Revenue Scotland have been estimated in line with usual procedures.

The issue of tax evasion is one that I take most seriously.

The Scottish Government will consult on appropriate measures to combat tax evasion as part of the consultation on tax management that I have announced for later this year.

Revenue Scotland will work with the relevant authorities including the Crown Office and Procurator Fiscal Service to tackle tax evasion. It will also work closely with HMRC where appropriate.

I refer the member to the estimated costs for Revenue Scotland which I have placed in the Scottish Parliament Information Centre (Bib. number 54051). This document sets out the anticipated staff and non-staff costs.

It is anticipated that Revenue Scotland, once set up, will be based initially on the existing Scottish Government estate.