Tax policy and the Budget - a Framework for Tax

The Scottish Government has published a consultation to seek views on its overarching approach to tax policy and its first Framework for Tax. The consultation also asks how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022-23.

Through the creation of a Framework for Tax, the government is aiming to:

• Be open and transparent about how it approaches tax policy;
• Exemplify best practice and embed continuous improvement in the tax policy making process;
• Improve sequencing of policy and Budget cycles;
• Take a forward-thinking approach.

Please send any comments to [email protected] by 21 September 2021.