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  4. Fiscal Commission to become a statutory body

Fiscal Commission to become a statutory body

26th March 2015 | government-administration , tax

Scotland’s independent fiscal commission will be put on a statutory basis, under plans put to consultation today by the Scottish Government.

Established last summer ahead of the introduction of the first taxes to be created by the Scottish Parliament, the Scottish Fiscal Commission was initially set up to scrutinise the government’s devolved tax forecasts.

As promised in the Programme for Government for the current year, a consultation has today been launched to give the body permanent statutory status, safeguard its independence and expand its initial scope as further powers are devolved to Holyrood.

Establishing a body as part of the Scottish Administration, directly accountable to the Scottish Parliament, will require an order under s 104 of the Scotland Act 1998. Subject to the views expressed in response to the consultation, the Scottish Government intends to ask the UK Government to bring forward the necessary order in due course.

Announcing the consultation, Deputy First Minister John Swinney said: “We set up the Scottish Fiscal Commission last summer as an independent body to scrutinise the Scottish Government’s forecasts of devolved tax income. We committed in our Programme for Government to putting the Commission on a statutory footing, to ensure it could be permanent, transparent and accountable.

“Today I am announcing a consultation on that plan, as well as proposals to go even further.

“At present the Commission has an initial remit proportionate to the modest tax and borrowing powers devolved to the Scottish Parliament in the Scotland Act 2012. Next week those specifically Scottish taxes begin to be collected for the first time, as Revenue Scotland goes live on 1 April.

“But it is important to note that the Smith Commission recommended devolving various other fiscal powers.

“In addition to seeking views on our plans to give the Commission a statutory basis, we are also consulting on proposals for the Commission to take on additional functions to reflect those further powers which are due to be devolved to Scotland after the UK election."

Subject to the outcome of the consultation, the Scottish Government intends to introduce legislation to the Scottish Parliament in autumn 2015.

Click here to view the consultation. Responses are due by 26 June 2015.

 

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