A Scottish approach to taxation



As a result of the devolution of taxation powers via the Scotland Act 2012 and 2016, the structure of devolved public finance will shift from a focus upon expenditure to consideration of revenue-raising issues. The Committee wishes to initiate a debate on this approach, which should help identify the key principles underpinning Scotland's taxation. The Scottish Government states the principles should be: 

  • Be proportionate to the ability to pay;
  • Provide certainty to the taxpayer;
  • Provide convenience/ease of payment; and,
  • Be efficient.

Accordingly, the Finance Committee has agreed to undertake an Inquiry on a Scottish approach to taxation.



The Committees call for evidence closed on Friday 30 September.

Read the Submissions received below:

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