See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot Revenue Scotland FY 25/26 FY 26/27 FY 27/28 Total Set up costs – non (£) (£) (£) (£) staff Gateway Review 10,000 0 10,000 20,000 Digital Assurance 0 10,000 10,000 Comms, 0 0 3,000 3,000 engagement & publications Software/Telephony 0 4,500 4,500 licences Travel 0 0 2,000 2,000 IT Kit 0 20,000 20,000 Linets 0 2,000 2,000 H&S procurement 0 5,000 5,000 IT Shared Services 0 0 5,000 5,000 HR Shared 0 0 2,500 2,500 Services Operational non 0 0 5,000 5,000 staff costs IT costs 160,000 220,000 720,000 1,100,000 Total Non Staff 170,000 220,000 789,000 1,179,000 (of which capital) (160,000) (220,000) (720,000) (1,100,000) In relation to staffing, the Financial Memorandum published alongside the Bill at introduction estimated set-up costs of £1,612,500 and running costs of £545,309 (once the tax is operational).