Scottish Taxes


Ahead of this afternoon’s vote in the Scottish Parliament to set rates and bands of Scottish income tax for the 2019/20 tax year, the Chartered Institute of Taxation (CIOT) is pointing out that income tax decisions taken at Westminster are continuing to have a greater impact on Scottish taxpayers than those taken at Holyrood.

Revenue Scotland has provided the following update regarding the Revenue Scotland Statistics User Day held on 30 Januanry.

Revenue Scotland are carrying out user research in relation to their online system for LBTT returns.

Revenue Scotland has recently published its British Sign Language Plan 2018-24.

MSPs have backed the general principles Scottish Government’s Budget for the year ahead following a vote in Parliament on Thursday.

They voted by 67 votes to 58 in favour of the Budget (Scotland) (No.3) Bill after the Scottish Green Party reached a last minute agreement with the government on further tax-raising powers for councils.

Revenue Scotland has updated its guidance to reflect the changes resulting from the Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018 which was approved by the Scottish Parliament on 23 January 2019.

The Scottish Government is expected to press ahead with plans to introduce a business rates levy for online businesses, the focus of debate at this year's CIOT fringe event at SNP conference in Glasgow.

A new report by Scotland’s leading tax and accountancy bodies is today (Friday 12 October) recommending that more is done to improve public understanding and awareness of Scotland’s devolved tax powers.

Moira Kelly, chair of the CIOT's Scottish Technical Committee, wrote for the Scottish edition of The Times on 27 September 2018 on the steps the Scottish Government can take to improve scrutiny of devolved tax policy. Please click on the link above for the original article.

The CIOT comments on the Scottish Government consultation on non-domestic rates reform: Barlcay Implementation.