Tax policy and the budget: consultation

This consultation seeks views on our overarching approach to tax policy, through Scotland’s first framework for tax, and how we should use our devolved and local tax powers as part of the Scottish Budget 2022 to 2023.

Annex – Call for Evidence

Scotland’s overall approach to tax policy: the Scottish Government’s Framework for Tax broadly covers the what, how, when and why in relation to our overall approach to tax policy making.

1. What are your views on the draft Framework for Tax?

Your response could include new areas that could be included or suggested alterations to existing elements of the Framework and your general reflections.

Scotland’s devolved and local tax policy this Parliament: The final chapter of the Framework for Tax provides a high-level summary of the programme of work over the course this Parliament.

2. What should the Scottish Government’s priorities for devolved and local tax be over the course of this Parliament (2021-2026).

Your response could consider what changes to devolved and local taxes in Scotland should be focused on in the next five years and what should be prioritised.

Scotland’s devolved and local tax policy at the 2022-23 Scottish Budget: Thinking ahead to the next Scottish Budget and supporting Scotland’s recovery from COVID-19.

3. How should the Scottish Government use its devolved and local tax powers as part of Scottish Budget 2022-23?

Your response should contain policy proposals in relation to devolved and local taxes, with a focus on the Scottish Budget 2022-23.

Factors To Consider In Your Response

In your response to the questions above, you may wish to consider the following factors, as set in the Framework for Tax:

  • What do you foresee the fiscal impacts on your proposal(s) being? For instance, impact on the Scottish Budget; distributional impacts; revenue generation.
  • Is the proposal(s) you have set out consistent with the principles and objectives that make up the Scottish Approach to Taxation, as set out in the Framework for Tax? For example, what is the rationale for the proposal; are there conflicts or trade-offs created by the proposed change(s).
  • How does your proposal relate to existing devolved tax powers or Scottish fiscal policy? For instance, what are the anticipated economic impacts on the economy or spending plans or UK tax and fiscal policies.
  • Is your proposal(s) affordable and presents value for money? Particularly if tax reliefs or exemptions are being considered.
  • What wider impacts may occur as a result of your proposal(s)? For instance, unintended consequences, impacts on business and regulation, environment, human rights, equalities and the Fairer Scotland Duty.
  • What delivery implications may arise from your proposal(s)? Who is the taxpayer; when should it be collected and how; is this within existing devolved and local tax powers.



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