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  4. Devolved taxes - tell us your views!

Devolved taxes - tell us your views!

24th April 2019 | Research and policy

Our policy sub-committees are responding to the Scottish Government’s consultation on Devolved Taxes: Policy Framework and we would be pleased to hear from you with any views and experiences. We welcome this consultation from the Scottish Government which deals with important issues around tax policy and legislation.

Land and Buildings Transaction Tax and Scottish Landfill Tax are currently Scotland’s fully devolved taxes. These taxes have been in operation for four years. Additional taxes are expected to be devolved in the future - Aggregates Levy and Air Departure Tax. The Scottish Government is now consulting on how changes to the fully devolved taxes will be proposed, consulted on, and implemented.

 We would welcome your comments on:

  • the ways in which the Scottish Government can engage with professionals and the public on the fully devolved taxes;
  • the process for consultation on tax matters, for example collectively rather than on an individual basis;
  • the proposed policy and legislative cycle and the frequency with which the cycle should occur;
  • arrangements for the introduction of changes to tax law immediately or without substantial consultation;
  • the Devolved Taxes Collaborative as an annual tax forum; and
  • the documents that are published alongside a Bill (policy memorandum, financial memorandum, explanatory note) and whether they clarify the intention and impacts of a policy.

Please send your comments to us at policy@lawscot.org.uk by 10am on Monday 21st May 2019.

If you are a member of the Institute of Chartered Accountants of Scotland, Chartered Institute of Taxation and/or Association of Taxation Technicians, you may also wish to complete their member survey by 7th May 2019.

Influencing the law and policy

One of the main functions of our policy team, along with our network of volunteers, is to analyse and respond to proposed changes in the law.

Read more about Influencing the law and policy
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