Inquiry into proposals for an independent fiscal body



In evidence to the Finance Committee on 1 May 2013 the Cabinet Secretary for Finance, Employment and Sustainable Growth stated that as a consequence of the new financial powers arising from the Scotland Act 2012: “Scotland will require an independent forecasting body that can provide independent assessment to the Government and the Parliament of what might be generated as a consequence of those taxes.”

The Cabinet Secretary has stated that it is his intention to establish the new body prior to the implementation of the newly devolved taxes in April 2015.


The Committee issued a call for evidence. Read the written submissions.



1st Report, 2014 (Session 4): Report on proposals for a Scottish Fiscal Commission (949KB pdf)

Scottish Government response to report, dated 24 April 2014 (4.9MB pdf)

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