The Finance and Constitution Committee agreed at its meeting on 6 February 2019 that Scottish Government officials working with the clerks establish a devolved taxes legislation working group to take forward the following recommendations of the Budget Process Review Group (BPRG):
- “The Group recommends that further work is undertaken by the Finance and Constitution Committee in consultation with the Scottish Government, Revenue Scotland and others to explore options for alternative legislative processes for devolved taxes legislation, particularly where tax measures need to be introduced quickly or where minor amendments are needed to existing primary legislation.”
- “The Group recommends that the Scottish Government in consultation with the Finance and Constitution Committee examines the need for a Finance Bill and brings forward any recommendations by the end of the current Parliament.”
Remit
As recommended by the BPRG , the remit of the Group is “to explore options for alternative legislative processes for devolved taxes legislation, particularly where tax measures need to be introduced quickly or where minor amendments are needed to existing primary legislation.” This would include consideration of the implications and timescales of a number of legislative options which seek to provide a more strategic approach to the development of tax legislation. This Group is intended to support further discussion between the Scottish Government, the Scottish Parliament and Revenue Scotland, with a view to providing advice to the Minister for Public Finance and Digital Economy, the Cabinet Secretary for Finance, Economy and Fair Work, and the Finance and Constitution Committee on this matter.
Interim Report
The Devolved Taxes Legislation Working Group has published its Interim Report (348 KB pdf).
The invitation for submissions closed on Friday, 27 March 2020.
Membership
Scottish Parliament
| Dr Jim Johnston (Joint Chair) |
Clerk, Finance and Constitution Committee |
| Clare Hawthorne |
Senior Assistant Clerk, Finance and Constitution Committee |
| Ross Burnside |
Senior Researcher, Financial Scrutiny Unit, SPICe |
| Mark Brough |
Head of Legislation |
| Gillian Turner |
Solicitor |
| Marian Richardson |
Solicitor |
Scottish Government
| James McLellan (Joint Chair) |
Head of Fully Devolved Taxes Policy Unit |
| Martin Davidson |
Tax Strategy and Engagement Manger |
| |
|
| Rachel Innes |
Devolved Taxes Policy Officer |
| John St Clair |
Solicitor, Scottish Government Legal Directorate |
| Steven Macgregor |
Head of Parliament and Legislation Unit |
| Ian Young |
Deputy Director, Parliamentary Counsel Office |
Revenue Scotland
| Neil Ferguson |
Strategy and Change Team Leader |
| Mairi Gibson |
Head of Legal Services |
Scottish Fiscal Commission
| Claire Murdoch |
Head of Devolved Taxes and Social Security |
Office of Tax Simplification
| Bill Dodwell |
Tax Director |
External representatives
| Ronnie Brown |
Law Society of Scotland |
| Joanne Walker |
Chartered Institute of Taxation |
| Charlotte Barbour |
Institute of Chartered Accountants of Scotland |
| Alan Bermingham |
Chartered Institute of Public Finance and Accountancy |
| Isobel D’Inverno |
Stamp Taxes Practitioners Group |
| Andrew Hewitt |
Welsh Government |
Timetable
• Interim report to be published in February 2020;
• The Group will then report to the Finance and Constitution Committee and Scottish Ministers with its findings.
Finance Committee Clerks
Scottish Government Officials
January 2020