Tax Advisory Group


This group provides strategic advice on tax policy and strategy to the Scottish Government.

It draws on a diverse range of perspectives and expertise to consider the whole tax system and approaches to tax policy. It also brings together a strong network of voices involved in tax policy debate, with the aim of supporting better public understanding of tax.

Terms of reference



The Tax Advisory Group will:

  • provide strategic advice on tax policy and strategy to the Scottish Government
  • draw on their diverse range of perspectives and expertise to consider the whole tax system and approach to tax policy
  • support the development of a strong network of voices involved in tax policy debate, supporting public understanding of tax


The group’s strategy and policy advisory remit, in support of an inclusive approach to tax policymaking, will be as follows:

  • building on the Framework for Tax, the group will advise on the development a tax system that is fit for purpose, delivers sustainable public finances and supports high quality public services and a flourishing economy
  • consider tax policy implications of wider government policy, including the New Deal for Business, New Deal with Local Government (Verity House Agreement) and NSET
  • the group should consider the total tax burden, including the relationship between local and national, devolved and reserved taxation, and may identify areas of further discussion with the UK Government
  • the group will support the Scottish Government’s objectives for broad public engagement, including:
    • considering the merits and scope of a “national conversation” on tax
    • identifying seldom heard groups that should be represented in tax debates
  • the group does not have a role in decision making as part of the Scottish budget process


Meets a minimum of four times each year for the remainder of this parliamentary term, with additional meetings convened by the Chair as deemed necessary.

Agenda and papers for meetings will normally be sent to group members one week before each meeting. 

The Chair, or in her absence her nominated deputy, will preside at meetings of the group.

At each meeting a minimum of five group members, excluding the Chair (or nominated representative), must be present for the meeting to be deemed quorate. 

Where members are unable to attend a particular meeting of the group, their views on items on the agenda for that meeting will be sought in correspondence, wherever possible in advance of the meeting. 

A record of minutes of the group’s meetings will be provided by Scottish Government officials to all members of the group. Minutes from the meetings will be published once agreed by the group alongside pre-reading materials, in the interest the Scottish Government’s commitment to open government.


The Tax Advisory Group is a non-statutory advisory group.

These terms of reference, including membership, will be reviewed annually. 


  • Shona Robison MSP, Deputy First Minister and Cabinet Secretary for Finance (Chair)
  • Stuart Adam, senior economist at the Institute for Fiscal Studies
  • Dave Moxham, Deputy General Secretary at the Scottish Trades Union Congress
  • Professor Mairi Spowage, Director of the Fraser of Allander Institute
  • Dr Jim McCormick, Chief Executive of the Robertson Trust
  • Cllr. Katie Hagmann, COSLA Resources spokesperson
  • Aidan O'Carroll, Chair of Revenue Scotland and former Chair of the Institute of Directors in Scotland
  • Dr Liz Cameron, Chief Executive of the Scottish Chambers of Commerce
  • Charlotte Barbour, Director of Regulatory Authorisations at the Institute of Chartered Accountants of Scotland and Deputy President of the Chartered Institute of Taxation
  • Professor David Heald, Emeritus Professor in the Adam Smith Business School, University of Glasgow
  • Dan Neidle, founder of Tax Policy Associates
  • Tom Arthur MSP, Minister for Community Wealth and Public Finance

Each member attends in a personal capacity rather than a representative of their respective organisations.


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