The Scotland Act 2012 introduced new financial powers for the Scottish Parliament, including powers to introduce new taxes. The Scottish Government intends to introduce a Bill on Tax Management. The Bill will focus on the delivery of the devolved taxes and associated arrangements required to ensure their successful implementation. A key aspect of this is the introduction of Revenue Scotland.
A Scottish Government consultation sought views on tax management issues in relation to the proposed Bill on Tax Management. This report summarises the responses to the consultation.