Implementation of Scotland Act 2012

The Committee took evidence from the Office for Budget Responsibility (OBR) on the work being undertaken by it, at the request of the UK Government, to forecast Scottish receipts from a number of taxes which may be devolved to the Scottish Parliament from April 2015. The OBR published the below on March 2012:

• OBR - Economic and Fiscal Outlook: Scottish tax forecasts (115KB pdf)
• OBR - Economic and Fiscal Outlook: Forecasting Scottish taxes (700KB pdf)

Joint Exchequer Committee

• CSFESG to Convener on Joint Exchequer Committee, dated 4 September 2012 (853KB pdf)
• CSFESG to Convener: 13 February 2013 (55KB pdf)
• CSFESG to Convener: 19 February 2013 (105KB pdf)

Budget Process

Budget Adviser paper on Scottish budget process (222KB pdf)

Memorandum of Understanding on the Scottish Rate of Income Tax

• Cabinet Secretary for Finance, Employment and Sustainable Growth to the Convener, Finance Committee 15 November 2012 (345KB pdf)
• Convener to the Cabinet Secretary for Finance, Employment and Sustainable Growth, 12 December 2012 (40KB pdf)
• Paper by Budget Adviser, December 2012 (420KB pdf)
• Cabinet Secretary for Finance, Employment and Sustainable Growth to Convener, 13 February 2013 (120KB pdf)
• Scottish Government and HM Revenue and Customs Memorandum of Understanding on the Scottish Rate of Income Tax, 14 March 2013 (330KB pdf)

Adjustment to the Block Grant

• Letter from the Cabinet Secretary for Finance,Constitution and Economy to the Convener dated 27 January 2015 (340KB pdf)
• Letter from the Cabinet Secretary for Finance, Constitution and Economy to the Financial Secretary to the Treasury dated 27 January 2015 (438KB pdf)
• Cabinet Secretary for Finance, Constitution and Economy, 19 January 2015 (1,062KB pdf)
• Convener to the Cabinet Secretary for Finance, Constitution and Economy, 15 January 2015 (92KB pdf)
• Cabinet Secretary for Finance, Constitution and Economy to the Convener, Finance Committee 14 January 2015 (895KB pdf)
• Chief Secretary to the Treasury to the Cabinet Secretary for Finance, Constitution and Economy 28 November 2014 (125KB pdf)
• Cabinet Secretary for Finance, Employment and Sustainable Growth to the Convener, Finance Committee 30 September 2014 (485KB pdf)
• Financial Secretary to the Treasury to Convener, Finance Committee 12 August 2014 (1,677KB pdf)
• Cabinet Secretary for Finance, Employment and Sustainable Growth to the Convener, Finance Committee 8 August 2014 (139KB pdf)

The Committee took evidence on the implications of the financial powers arising from the Scotland Act 2012 on 24 April 2013.  Read below:

• Submission from Professor Gerald Holtham, Professor David Bell and the David Hume Institute (1.65MB)

Scotland Act 2012 - Implementation Report

• First annual report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 (234KB pdf)
• Scottish Government first annual report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 (187KB pdf)
• Second annual report on the Implementation and Operation of Part 3 (Finanial Provisions) of the Scotland Act 2012 (374KB pdf)
• Scottish Government second annual report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 (176KB pdf)
• Third annual report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 (482KB pdf)
• Scottish Government third annual report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 (254KB pdf)

Scotland Act 2012 – Six-Monthly Progress Updates from Revenue Scotland, Registers of Scotland and SEPA

• Joint update from Revenue Scotland, Registers of Scotland, and SEPA, dated 17 October 2014 (138KB pdf)
• Joint update from Revenue Scotland, Registers of Scotland, and SEPA, dated March 2014 (227KB pdf)
• Update from Revenue Scotland to the Finance Committee, dated 8 January 2015 (198KB pdf)

Correspondence