A Scottish approach to taxation



As a result of the devolution of taxation powers via the Scotland Act 2012 and 2016 the structure of devolved public finance will shift from a focus upon expenditure to consideration of revenue-raising and the principles which should underpin the Scottish approach to taxation. Reflecting this shift in the nature of devolved public finance, the Finance Committee wishes to initiate a debate on the approach which should be followed in developing a Scottish approach to taxation. Notably, the Scottish Government has stated that four principles will underpin its approach to taxation policy. These four principles are that taxation policy should:

  • Be proportionate to the ability to pay;
  • Provide certainty to the taxpayer;
  • Provide convenience / ease of payment, and;
  • Be efficient.

Accordingly, the Finance Committee has agreed to undertake an Inquiry on a Scottish approach to taxation.



The Committees call for evidence closed on Friday 30 September.

Read the Submissions received below: