The Scottish government has released a consultation document seeking views on the structure and powers for Revenue Scotland, ensuring tax compliance, tackling tax avoidance, resolving tax disputes, treatment of taxpayer information and accelerated tax changes.

The Scottish government has indicated that it intends to use the new competence of the Scottish parliament to introduce taxes to replace the UK Stamp Duty Land Tax and Landfill Tax from 1 April 2015. This consultation follows the separate consultations on the Land and Buildings Transaction Tax (concluded August 2012; draft Bill introduced to the Scottish Parliament on 29 November) and a Scottish Landfill Tax (consultation closes 15 January 2013).

It seeks views on how the new Scottish tax authority, Revenue Scotland, should be structured and what its powers and duties should be. The consultation document includes chapters on structure and powers for Revenue Scotland, ensuring tax compliance, tackling tax avoidance, resolving tax disputes, treatment of taxpayer information and accelerated tax changes.

John Swinney, cabinet secretary for finance, says: 'Existing UK powers used by HM Revenue & Customs to collect non-devolved taxes will not be available to support the devolved taxes in Scotland. We therefore need to establish our own Scottish arrangements and powers. This gives us an important opportunity to simplify and improve the existing complex set of tax arrangements. We can also lay a sound foundation for a wider range of taxes as Scotland's financial responsibilities increase in future. And we can set out a distinctive Scottish approach to the important issue of administering tax. Our aim is to use the opportunity to achieve these objectives. Responses to this consultation will help us do so.'

The Scottish government aims to have Revenue Scotland in place as an independent entity by 2015, assuming that it has met governance and structure requirements established through legislation.

Responses to the consultation are required by 12 April 2013.