Commenting following the Scottish Parliament’s vote this evening (20 June) to approve the Air Departure Tax (Scotland) Bill, Moira Kelly, chair of the Chartered Institute of Taxation’s Scottish Technical Committee, said:

John Cullinane, CIOT Tax Policy Director, gave evidence to the Finance and Constitution Committee of the Scottish Parliament last week as part of its enquiry into a Scottish approach to taxation.

Even before Philip Hammond got to his feet at 12.30pm last Wednesday, it had long been predicted that his first budget as Chancellor of the Exchequer would be markedly different in both tone and content from those of his predecessor, George Osborne.  So it proved.

It may not have been part of the formal budget process, but the stalemate that followed Wednesday’s Labour-led debate on the Scottish Government’s tax and spending proposals for 2017-18 was emblematic of the challenges parliament must overcome if it is to pass a budget bill in time for the new financial year.

Finance Secretary Derek Mackay outlined the Scottish Government’s draft budget for 2017/18 to Parliament on Thursday.  A copy of the full budget document can be found here.

With the Scottish Parliament back from its summer recess this week, the First Minister, Nicola Sturgeon, has set out her government’s legislative programme for the year ahead.