Its website states: "Historic Scotland was created as an agency in 1991 and was attached to the Scottish Executive Education Department, which embraces all aspects of the cultural heritage, in May 1999. As part of the Scottish Executive Historic Scotland is directly accountable to Scottish Ministers for safeguarding the nation's built heritage, and promoting its understanding and enjoyment."
Since it is under the rule of the Scottish Parliament, it is part of the devolved powers of the government of that country. As an arm of government, Historic Scotland functions in a way similar to its counterparts in other parts of the UK:
Conservation in the United Kingdom, List of Conservation topics