I am delighted to announce the publication of Scotland's first Framework for Tax, an important milestone in the development of the Scottish Government's approach to tax policy.
Our tax system plays an integral role in funding the public services we all rely on in Scotland. This requires careful and considered management and robust processes so that the tax system is ready to respond to events – such as COVID-19.
The Framework for Tax provides the foundation from which we can design and deliver tax policies that support the recovery, national outcomes and our pursuit of a fairer, greener and more prosperous Scotland for everyone.
In setting out our principles and strategic objectives, and guiding our approach to decision making, engagement and how we manage and sequence tax policy around the fiscal cycle, the Framework will help shape and support our response to the challenges we face now and in the future. It also demonstrates our commitment to open government and transparency.
It is clear from the consultation exercise that the Framework has been warmly welcomed, and my thanks are extended to everyone who responded and provided such valuable and constructive feedback, which the final version of the Framework published here has benefited from, resulting in genuine co-production. We will maintain that ongoing dialogue and look to refresh the Framework over time to ensure it is up to date.
The Framework for Tax gives us a platform for best practice in tax policy making, to deliver our Scottish Approach to Taxation. That will be our work ahead, as we continue to pursue the programme of work over the course of this Parliament.
Kate Forbes MSP
Cabinet Secretary for Finance and the Economy