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Scottish Parliament passes tax collection bill | Scottish Parliament passes tax collection bill |
(about 20 hours later) | |
A bill to create Scotland's first tax collection system for 300 years has been passed by the Scottish Parliament. | A bill to create Scotland's first tax collection system for 300 years has been passed by the Scottish Parliament. |
The bill will set up a new body to collect taxes under powers devolved from Westminster by the Scotland Act. | The bill will set up a new body to collect taxes under powers devolved from Westminster by the Scotland Act. |
Revenue Scotland will be responsible for the land and buildings transaction tax and the Scottish landfill tax. | Revenue Scotland will be responsible for the land and buildings transaction tax and the Scottish landfill tax. |
The 2012 Act also gave MSPs the power to set a Scottish rate of income tax, to be administered by HM Revenue and Customs for Scottish taxpayers. | The 2012 Act also gave MSPs the power to set a Scottish rate of income tax, to be administered by HM Revenue and Customs for Scottish taxpayers. |
Ahead of the Stage 3 debate on the Revenue Scotland and Tax Powers Bill, Finance Secretary John Swinney said: "This is the next step in Scotland's home rule journey and will offer a fresh and fairer approach which meets Scotland's needs." | Ahead of the Stage 3 debate on the Revenue Scotland and Tax Powers Bill, Finance Secretary John Swinney said: "This is the next step in Scotland's home rule journey and will offer a fresh and fairer approach which meets Scotland's needs." |
He added: "I am determined that Revenue Scotland will combat tax avoidance as vigorously and effectively as possible, and the bill contains a wide-ranging general anti-avoidance rule which will allow Revenue Scotland to take robust counteraction against artificial tax avoidance schemes - not just the most abusive end of the spectrum." | He added: "I am determined that Revenue Scotland will combat tax avoidance as vigorously and effectively as possible, and the bill contains a wide-ranging general anti-avoidance rule which will allow Revenue Scotland to take robust counteraction against artificial tax avoidance schemes - not just the most abusive end of the spectrum." |
The new land tax, which will replace stamp duty, and the landfill tax will come into effect from April 2015. |
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