Provisions of the Bill
The Bill:
established the new SATÂ
defined the tax and gave responsibility to Revenue Scotland to administer and collect the tax
defined the fundamental concepts underlying the tax, e.g. scope of the tax and exemptions
calculation of the tax and powers for Scottish Ministers to set the rate of tax
provisions on tax administration, including regarding registration, tax returns, and special cases
penalties in relation to the tax
reviews and appeals of decisions by Revenue Scotland in relation to the tax
amendments to the Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014) that would also apply to other devolved taxes, intended to support the efficient and effective collection of all devolved taxes by Revenue Scotland
The setting of the SAT rate, as well as detailed provisions for the administration of the tax, including the claiming of tax credits...