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.

Correspondence

• Letter to the Cabinet Secretary for Finance and the Constitution from Convener 27 September 2017 (345KB pdf)

Evidence

The Committees call for evidence closed on Friday 30 September.

Read the Submissions received below:

• Aberdeen City Council (345KB pdf)
• Barr, Alan (157KB pdf)
• Bates, Stuart (62KB pdf)
• Cerioni, Dr Luca (408KB pdf)
• CIH Scotland (300 KB pdf)
• Chartered Institute of Taxation, Low incomes Tax Reform Group and the Association of Taxation Technicians (409KB pdf)
• Chartered Institute of Public Finance & Accountancy (251KB pdf)
• Clemie, Angus (5KB pdf)
• COSLA (238KB pdf)
• Eden, Sandra (276KB pdf)
• Factory (826KB pdf)
• ICAEW (206KB pdf)
• ICAS (481KB pdf)
• Johnston Carmichael (1.426KB pdf)
• KPMG (132KB pdf)
• The Law Society of Scotland (391KB pdf)
• MacGregor, Donald (209KB pdf)
• Maryhill Branch of the Women for Independence
• North Ayrshire Council (96KB pdf)
• North Lanarkshire Council (128KB pdf)
• PCS (164KB pdf)
• The Poverty Alliance & the New Policy Institute (192KB pdf)
• PWC (155KB pdf)
• Reform Scotland (378KB pdf)
• Revenue Scotland (396KB pdf)
• The Royal Society of Edinburgh (342KB pdf)
• Scottish Land and Estates  (279 KB pdf)
• SCVO (210KB pdf)
• Scottish Human Rights Commission (273KB pdf)
• Sinfield, Adrian (111KB pdf)
• SRC (560KB pdf)
• Steven, Grahame (Edinburgh Napier University) (121KB pdf)
• STUC (337KB pdf)
• Sutherland, Kenneth (289KB pdf)
• Taxpayer Scotland (363KB pdf)
• The Church of Scotland - Church and Society Council (302KB pdf)
• UNISON (194KB pdf)
• West Lothian Council (124KB pdf)
• Quinney, Johanna (6KB pdf)
• SPICe written submission summary (127KB pdf)