Scottish Taxes

 


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.

The Chartered Institute of Taxation (CIOT) in Scotland has commented on Boris Johnson's proposals to increase the higher rate threshold for income tax from £50,000 to £80,000.

The CIOT’s response to the call for evidence on the financial memorandum to the Non-Domestic Rates (Scotland) Bill published by the Finance and Constitution Committee of the Scottish Parliament.

The joint CIOT and LITRG response to the Scottish government consultation on a policy framework for devolved taxes.

The CIOT response to the call for evidence on the Non-Domestic Rates (Scotland) Bill published by the Local Government and Communities Committee of the Scottish Parliament.

The Chartered Institute of Taxation (CIOT) has commented on the Scottish Government's announcement not to proceed with plans to reduce Air Departure Tax (ADT).

The Scottish parliament has confirmed the rates and thresholds for income tax that will apply to the non-savings and non-dividend income of Scottish taxpayers from 6 April 2019.

The next twenty years of devolution will see a consolidation of Scotland’s devolved tax powers and the need for the Westminster and Holyrood governments to work together to ensure the health of the tax system.

The UK and Scottish Governments are hosting a seminar to present the draft Scottish VAT assignment methodology.