Taxation and Borrowing


What has the Scottish Parliament done?

Here are a few examples of what has been done in this area:




This act established the Scottish Fiscal Commission and requires it to prepare independent forecasts of demand-driven welfare spending, revenues from the fully devolved taxes and income tax, and onshore gross domestic product in Scotland. It also contains regulation-making powers to enable the Commission to prepare forecasts of other factors once the Scottish Parliament has the relevant powers.

The Revenue Scotland and Tax Powers Act was the third of three related acts which implemented the powers devolved to the Scottish Parliament under the Scotland Act 2012.

The act provides for a Scottish tax system that allows for the collection and management of the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLT). It establishes Revenue Scotland as the tax authority responsible for collecting and managing devolved taxes.


Committee inquiries

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. The Devolved Taxes Legislation Working Group has published its Interim Report and would welcome responses to the questions raised in this report by 27 March 2020. 



This petition calls on the Scottish Parliament to urge the Scottish Government to establish new housing regulations including allowing property taxes to take account of the property location, size of plot and number of children living at the property.

What is the Scottish Parliament doing?

Here is an example of what is currently being done in this area:

This is the Scottish Parliament bill which makes provisions for the financial year 2020-21.

Official Report

What is said in public in committees and in the Chamber, including debates and statements by Scottish Government Ministers, is recorded in the Official Report.

Use the Official Report search to find details of MSPs’ discussions in the Parliament on a particular issue.  

Questions and motions

MSPs ask questions and lodge motions, some of which are debated, to gather information and raise awareness of issues.

Enter a keyword in the search to find out what MSPs have said about a specific subject. 

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