Public appointment: Members appointed to the Revenue Scotland Board

The Minister for Public Finance announced the appointments of two new members to the Board of Revenue Scotland, Alison Macdonald and Gillian Wheeler.

Members

Alison Macdonald is a Chartered Banker with a financial services background. She has held senior leadership roles in Lloyds Banking Group, most recently as Chief Controls Officer - Insurance, Pensions & Investments. 

Alison has significant experience in risk, governance and the oversight and delivery of strategic change which will support the work of Revenue Scotland. 

Alison also has a non-executive focus on sustainability, innovation as well as social and financial inclusion. She is currently a Trustee of Lar Housing Trust and Chair of climate change charity, Verture, having also spent a number of years on the boards of the Bank of Scotland Foundation and risk consortium ORIC International. Alison was also a member of the Professional Standards Committee of Chartered Banker Professional Standards Board.

Gillian Wheeler is an experienced senior executive, international tax lawyer and mediator. Gillian began her career at a law firm, Slaughter and May, where she specialised in UK tax and duties.  She was then Head of UK Tax at a large multinational group involving working at a global level over a range of business sectors, and most recently was a tax partner at the professional services firm PwC.

Gillian has extensive expertise in corporate governance, risk management, accounts scrutiny, finance and organisational change including experience gained from being a director of a number of UK companies.    

Gillian brings a combination of legal and practical tax experience from her broad industry background (property, healthcare, renewable energy, oil & gas, aviation, banking, finance, insurance and entertainment) with particular emphasis on implementation of new tax rules, working with tax authorities and establishing processes for taxpayer compliance.  

Gillian is also a qualified mediator and is currently mediating on a voluntary basis in Scotland.  

Welcoming the appointments, Aidan O’Carroll, Chair of Revenue Scotland, said:

“I am delighted to welcome both Alison and Gillian onto our Board. They bring a wealth of experience and great diversity in what they have achieved in their careers to date and will bring fresh insights and support as we look forward to the next few years of change and opportunity for Revenue Scotland. We have a great set of skills on the Board and they will add further depth as we set out to deliver on our Corporate Plan“.

Welcoming the appointments, Elaine Lorimer, Chief Executive, said:

“It is a pleasure to welcome both Alison and Gillian to our Board. Their insights and experience will be a tremendous asset, and I look forward to working with them over the coming months”.


Appointment

These appointments will be for 3 years and will run from 1 June 2025 to 31 May 2028.

These appointments are regulated by the Ethical Standards Commissioner.

Remuneration

These appointments are part-time and attracts a remuneration of £304.60 per day for every 7.5 hours devoted to performing their functions on a pro rata basis. 

Other ministerial appointments

Alison Macdonald and Gillian Wheeler do not hold any other public appointments.

Political activity

All appointments are made on merit, and political activity plays no part in the selection process.  However, in accordance with the original Nolan recommendations, there is a requirement for appointees’ political activity within the last five years (if there is any to be declared) to be made public.

Alison Macdonald and Gillian Wheeler have had no political activity within the last five years. 

Page Revisions

  • 10 July 2025, 10:02