Publication - Consultation paper

Devolved taxes: policy framework consultation

Published: 14 March 2019
Part of: Economy, Money and tax, Scottish Budget
ISBN: 9781787816596

Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.

Supporting documents

Footnotes

1 https://www.gov.scot/binaries/content/documents/govscot/publications/publication/2018/09/delivering-today-investing-tomorrow-governments-programme-scotland-2018-19/documents/00539973-pdf/00539973-pdf/govscot%3Adocument (p. 61)

2 www.revenue.scot

3 https://www.parliament.scot/S5_Finance/Reports/BPRG_-_Final_Report_30.06.17.pdf

4 www.gov.scot/policies/taxes/income-tax/

5 www.gov.scot/policies/taxes/vat/

6 www.gov.scot/policies/local-government/

7 www.revenue.scot/legislation/rstpa-legislation-guidance/gaar

8 See section 6. for exceptions.

9 www.gov.scot/publications/role-income-tax-scotlands-budget/pages/1/

10 https://consult.gov.scot/

11 https://www.parliament.scot/S5_Finance/Reports/BPRG_-_Final_Report_30.06.17.pdf (recommendations 50 and 51).

12 www.gov.scot/publications/fiscal-framework-factsheet/

13 https://obr.uk/docs/dlm_uploads/Working-paper-No.10-1.pdf

14 www.revenue.scot/sites/default/files/Revenue%20Scotland%20-%20%20Framework%20Document.pdf

15 http://www.fiscalcommission.scot/

16 http://www.fiscalcommission.scot/media/1231/march-2018-protocol-for-engagement-between-the-scottish-fiscal-commission-and-the-scottish-government.pdf

Contact

Email: DevolvedTaxes.Consultations@gov.scot

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