The Scottish Parliament can take an important step towards establishing Scotland’s first tax collection system in 300 years during a debate on the general principles of the Revenue Scotland and Tax Powers Bill taking place today (Tuesday).

The Bill will establish Revenue Scotland as the tax authority, responsible for collecting and managing the two devolved taxes – the Land and Buildings Transaction Tax and the Landfill Tax, when they come into operation on April 1, 2015.

Through the establishment of Revenue Scotland, the new framework will provide a more cost effective system, which meets Scotland’s needs. It will also include a robust and distinctive approach to tackling tax avoidance in order to ensure that all tax that should be paid is paid.

Speaking ahead of the debate, Mr Swinney said:

"Today I am inviting Parliament to approve the general principles of the Revenue Scotland and Tax Powers Bill. This is the next step in Scotland’s home rule journey.

“There has been a wide degree of consensus across the political spectrum about the establishment of Revenue Scotland and our approach to the collection and management of devolved taxes.

“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 (GAAR) which will allow Revenue Scotland to take robust counteraction against artificial tax avoidance schemes.

“This Bill is an important milestone which provides an opportunity to put in place a distinctive Scottish approach to taxation founded on Adam Smith’s four principles –that taxes should be proportionate to the ability to pay, that there must be certainty, convenience for the taxpayer and efficiency. 

“These principles are the golden thread which runs through the Bill, and which we will continue to build on as we prepare for the implementation of the devolved taxes on April 1 2015.”