Devolved Taxes Legislation Working Group

Overview

The Scottish Government and the Scottish Parliament jointly established the Devolved Taxes Legislation Working Group in March 2019 to bring together key stakeholders with an interest in the development of tax legislation.

The working group will take forward the following recommendations made by the Budget Process Review Group in its June 2017 report: 

  • 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 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

The working group will support further discussion between stakeholders and will help to consider a number of legislative options through which devolved tax legislation could be delivered.

Members

The following organisations were invited to nominate a representative to attend meetings of the group:

  • Revenue Scotland
  • Scottish Fiscal Commission
  • Office of Tax Simplification
  • Law Society of Scotland
  • Chartered Institute of Taxation
  • Institute of Chartered Accountants of Scotland
  • Chartered Institute of Public Finance and Accountancy
  • Stamp Taxes Practitioners Group

Officials from the Scottish Government and the Scottish Parliament are invited to attend each meeting, with other interested parties invited depending on each meeting's agenda.

Documents