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The UK tax system is complex and costly. It is widely accepted that there is considerable room for improvement in its design and operation.

Revenue Scotland, working with Registers of Scotland and the Scottish Environment Protection Agency, will set up the necessary administrative systems for Land and Buildings Transaction Tax and Scottish Landfill Tax and cover the basic cost of administration for the first five years of operation for £16.7 million. This is 25 per cent less than HMRC estimated for the cost of setting up and operating for five years in Scotland like-for-like equivalents of Stamp Duty Land Tax and UK Landfill Tax.

Building on that, we will create a tax system in Scotland that is simpler and costs less to administer than the current UK system.

Source: Scotland's Future, Scottish Government, November 2013.