Scottish Taxes

 


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.

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).