Date lodged: 9 May 2019
To ask the Scottish Government whether Revenue Scotland provides external insights into its compliance activity and, if not, whether it will provide details of what oversight is provided to ensure that tax is applied correctly and fairly.
Answered by: Kate Forbes 17 May 2019
To ensure that its decisions are impartial and in line with international best practice, Revenue Scotland operates independently of the Scottish Ministers in its role and is directly accountable to the Scottish Parliament. I have asked the Chief Executive of Revenue Scotland to write to the member on this matter.