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Scottish Football Authorities

The Scottish Government recognises the right of independent governing bodies to structure themselves and impose their own disciplinary procedures on their members as they see fit.

The rules of international governing body FIFA strictly prohibit what it perceives as "political interference" from governments in its members' affairs. There have been well-known examples in recent years where members have been suspended or threatened with suspension due to government's becoming involved in their affairs.

Several Scottish clubs have faced financial difficulties in recent years, specifically in relation to meeting their tax obligations. The Scottish Government has agreed a framework with HMRC to allow us, with consent from the relevant company, to discuss individual tax cases with HMRC.

The Scottish Government is happy to help where we can in dealing with HMRC, on the basis that every company must meet its financial obligations. The same level of assistance is extended to all clubs or companies should they request it.

For more information on the roles and responsibilities of the Scottish football authorities, please visit the Scottish FA and SPFL websites.