Scottish Taxes

 


Scotland’s political parties have been setting out how their approaches to tax and dropping hints on what we may see at the next Scottish Parliament elections in 18 months’ time.

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Deposit and Return Scheme for Scotland Regulations 2020.

The Chartered Institute of Taxation (CIOT) is cautioning that the decision to postpone the UK Budget will damage the Scottish Parliament’s ability to scrutinise tax and spending plans ahead of the new tax year.

The challenges of managing a partly devolved income tax regime were the focus of CIOT’s fifth successive event at an SNP conference. Titled ‘Tax at Twenty’, the event provided delegates with the chance to hear from a panel comprised of politicians, a tax expert and a pollster tasked with reviewing the evolution of Scotland’s devolved tax journey twenty years on from its inception.

This is the second event held by CIOT in 2019 to consider the devolution of taxes to the Scottish Parliament. A link to the first of these - held in partnership with ICAS - can be found here.

SNP leaders defended Scotland’s divergence from the rest of the UK on income tax during the party’s 2019 conference in Aberdeen. Tax debates were largely absent from the gathering, with it left to the CIOT to facilitate discussion around the performance of Scotland’s devolved tax regime 20 years on from its inception.

Scots are struggling more than ever to understand how devolved tax powers work, but a majority back plans for new tourist and car parking taxes, according to the latest survey of public opinion to be conducted for the Chartered Institute of Taxation (CIOT).

The Scottish Government is currently consulting on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax. The consultation seeks to develop the Scottish Government’s understanding of the issues and concerns with regard to the introduction of a visitor levy (or tourist tax), including questions covering the design of the levy, compliance costs, the scope of local authority decision making and collection/enforcement issues.  The closing date for responses is 2 December and CIOT will be making a submission.

The Scottish Government is currently consulting on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax. The consultation seeks to develop the Scottish Government’s understanding of the issues and concerns with regard to the introduction of a visitor levy (or tourist tax), including questions covering the design of the levy, compliance costs, the scope of local authority decision making and collection/enforcement issues.  The closing date for responses is 2 December and CIOT will be making a submission.

MPs debated the first two decades of devolution in a Commons debate led by the Scottish and Welsh Affairs committees last week.

The “eleventh-hour” agreement between the Scottish Government and Green Party to secure the Scottish Budget would have been too rushed to conform with its proposed framework for introducing new taxes, the Chartered Institute of Taxation has said.