This was abolished following the Union with England, and since then most taxes in Scotland had been collected by the UK Government.

[3][4] Revenue Scotland was founded on 1 January 2015, becoming the first Scotland-wide tax collection system in more than 300 years.

[5][6] The Scotland Act 2016 devolved Air Passenger Duty and Aggregates Levy to the Parliament.

Devolution of Aggregates Levy has been delayed due to long running legal issues surrounding the tax.

It is unknown if it will be introduced The Minister responsible for Revenue Scotland is the Cabinet Secretary for Finance, Shona Robinson MSP.