Accounts Direction
REVENUE SCOTLAND
DEVOLVED TAXES ACCOUNT
DIRECTION BY THE SCOTTISH MINISTERS
In accordance with section 19(4) of the Public Finance and Accountability (Scotland) Act 2000, the Scottish Ministers hereby give the following direction:
Financial Statements 2024-25
Statement of Revenue and Expenditure
For the year ended 31 March 2025
| Category | Note |
2024-25 £000 |
2023-24 £000 |
|---|
Financial Statements 2024-25
Statement of comprehensive net expenditure
For the year ended 31 March 2025
| Type | Note |
2024-25 Administration £000 |
2024-25 Programme £000 |
2024-25 |
|---|
Notes to the accounts
Statement of accounting policies
Basis of accounting
Independent Auditor's Report
Reporting on the audit of the financial statements
Opinion on financial statements
Accountability Report
Corporate governance report
Statement of the Accountable Officer’s responsibilities
Summary Financial Data
Devolved taxes 2019-25
| Category |
2019-20 £000 |
2020-21 £000 |
2021-22 £000 |
2022-23 £000 |
2023-24 |
|---|
Notes to the Accounts
Statement of Accounting Policies
Basis of accounting
Independent Auditor's Report
Reporting on the audit of the financial statements
Opinion on financial statements
Accountability Report
Corporate Governance Report
The Directors’ Report
Revenue Scotland Board 2024-25
In line with paragraph 1 of Schedule 1 of the RSTPA, the Scottish Ministers are responsible for appointing between five and nine individuals to be members of the Revenue Scotland Board. One individual is appointed by Ministers as Chair.