Scottish Parliament passes tax collection bill

A bill to create Scotland's first tax collection system for 300 years has been passed by the Scottish Parliament.

The bill will set up a new body to collect taxes under powers devolved from Westminster by the Scotland Act.

Revenue Scotland will be responsible for the land and buildings transaction tax and the Scottish landfill tax.

The 2012 Act also gave MSPs the power to set a Scottish rate of income tax, to be administered by HM Revenue and Customs for Scottish taxpayers.

Ahead of the Stage 3 debate on the Revenue Scotland and Tax Powers Bill, Finance Secretary John Swinney said: "This is the next step in Scotland's home rule journey and will offer a fresh and fairer approach which meets Scotland's needs."

He added: "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 which will allow Revenue Scotland to take robust counteraction against artificial tax avoidance schemes - not just the most abusive end of the spectrum."

The new land tax, which will replace stamp duty, and the landfill tax will come into effect from April 2015.