Open Consultations

We are frequently invited to comment on matters of tax law or practice, and we also submit proactive papers to Government where we feel there are issues to be raised or we wish to stimulate discussion. This section lists open consultations on which we would welcome input. Have your say on consultations here.

All our submissions are available to view here.


The Devolved Taxes Legislation Working Group has recently published its interim report. The group was set up jointly by the Scottish Government and Scottish Parliament to take forward recommendations made by the Budget Process review Group. In particular, it has been looking into options for alternative legislative procedures for devolved taxes legislation and whether or not there is a need for a Finance Bill.

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.

This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.