From 1 April 2015 the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT) replace Stamp Duty Land Tax and UK landfill tax respectively. The powers to administer the two new taxes follows the passage of the Scotland Act 2012. Revenue Scotland was set up as an administrative unit of the Scottish Government in 2012. In 2015, in line with international good practice, it became established in statute as a Non- Ministerial Department and therefore operates at arm’s length from Ministers. The Revenue Scotland and Tax Powers Act (RSTPA) was passed by the Scottish Parliament on 19 August 2014. This provides for the establishment of Revenue Scotland and Scottish Tax Tribunals; puts in place a general anti-avoidance rule; and makes provision about the collection and management of devolved taxes. Royal Assent was granted on 24 September 2014. The Land and Buildings Transaction Tax (Scotland) Act 2013 and Landfill Tax (Scotland) Act 2014 establish the two taxes. Revenue Scotland has worked closely with Registers of Scotland, SEPA and HMRC to co- ordinate communications and engagement activities for the devolved taxes over the last 18 months.
Shared Parental Pay and Leave (ShPP/L)
Consultation response on the administration of shared parental leave
2 December 2013
The government has today published its response to the consultation on the administration of shared parental leave and pay, which is due to come into force in April 2015.
The key elements of the government response are that:
Maternity and Paternity
Maternity leave and pay unchanged at 52 weeks’ maternity leave and 39 weeks’ maternity pay /allowance (in case of single mother or one or both partners not eligible for shared parental leave (SPL)). Paternity Leave and pay unchanged (2 weeks in one continuous block). Additional Paternity Leave and pay to be abolished. New right to unpaid time off for fathers to attend up to 2 ante-natal appointments (strictly speaking up to 6.5 hours for each appointment).
Notification periods for paternity leave and pay will be aligned with the end of the 15th week before the expected week of childbirth or as soon as reasonably practicable.
Women who give binding notice before birth to end their maternity leave will have up to 6 weeks following the birth to revoke that notice.
Employees will need to give 8 weeks notice of their eligibility to take shared parental leave and will need to include a non-binding indication at the outset of when they expect to take the leave.
Employees will be required to give 8 weeks notice to take specific periods of leave, or to change a previous notification. There will be cap of 3 on such notifications unless
CIPP Policy News Journal
08/04/2015, Page 462 of 521
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