Publication - Factsheet

Devolved Taxes Legislation Working Group: terms of reference

Published: 28 Mar 2019

Remit and terms of reference for the Devolved Taxes Legislation Working Group.

Published:
28 Mar 2019
Devolved Taxes Legislation Working Group: terms of reference

Purpose

1. The Finance and Constitution Committee agreed at its meeting on 6 February 2019 that Scottish Government officials working with the clerks establish a devolved taxes legislation working group to take forward the following recommendations of the Budget Process Review Group (“BPRG”):

  • “The Group recommends that 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 Group recommends that 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.”

Remit

2. As recommended by the BPRG, the remit of the Group is “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.” This would include consideration of the implications and timescales of a number of legislative options which seek to provide a more strategic approach to the development of tax legislation. This Group is intended to support further discussion between the Scottish Government, the Scottish Parliament and Revenue Scotland, with a view to providing advice to the Minister for Public Finance and Digital Economy, the Cabinet Secretary for Finance, Economy and Fair Work, and the Finance and Constitution Committee on this matter.

Membership

3. The following have been invited to join the Group:

Scottish Government
James McLellan - Head of Fully Devolved Taxes Policy Unit
Martin Davidson - Tax Strategy and Engagement Manger
Rachel Innes – Devolved Taxes Policy Officer
John St Clair – Solicitor, Scottish Government Legal Directorate
Steven Macgregor - Head of Parliament and Legislation Unit
Ian Young - Deputy Director, Parliamentary Counsel Office

Scottish Parliament
Jim Johnston - Clerk to the Finance and Constitution Committee
Clare Hawthorne - Assistant Clerk to the Finance and Constitution Committee
Mark Brough - Head of Legislation Team
Ross Burnside – Senior Researcher, SPICe
Gillian Turner - Solicitor
Marian Richardson - Solicitor

Revenue Scotland
Neil Ferguson – Strategy and Change Team Leader
Stephen Crilly - Head of Legal Services

Scottish Fiscal Commission
Claire Murdoch - Head of Devolved Taxes and Social Security

Office of Tax Simplification
Bill Dodwell - Tax Director

External representatives
Ronnie Brown, Law Society of Scotland
Joanne Walker, Chartered Institute of Taxation
Charlotte Barbour, Institute of Chartered Accountants of Scotland
Alan Bermingham, Chartered Institute of Public Finance and Accountancy
Isobel D’Inverno, Stamp Taxes Practitioners Group
Andrew Hewitt, Welsh Government

Chair and secretariat

4. The meetings will be chaired by James McLellan and Jim Johnston.

5. Martin Davidson is the policy lead and the secretariat is Rachel Innes.

Reporting

6. The Group aims to publish an interim report by the end of February 2020 setting out a number of options for consideration by the Cabinet Secretary for Finance, Economy and Fair Work and the Finance and Constitution Committee. The interim report will also act as a consultation and provide an opportunity for input from a wider range of stakeholders. The Group will then publish a final report by summer 2020.

Scottish Government/Finance and Constitution Committee Clerks
28 March 2019

Updated on 30 August 2019