Implementation of Scotland Act 2012
The Committee took evidence from the Office for Budget Responsibility (OBR) on the work being undertaken by it, at the request of the UK Government, to forecast Scottish receipts from a number of taxes which may be devolved to the Scottish Parliament from April 2015. The OBR published the below on March 2012:
Joint Exchequer Committee
Budget Process
Budget Adviser paper on Scottish budget process (222KB pdf)
Memorandum of Understanding on the Scottish Rate of Income Tax
Adjustment to the Block Grant
- Letter from the Cabinet Secretary for Finance,Constitution and Economy to the Convener dated 27 January 2015 (340KB pdf)
- Letter from the Cabinet Secretary for Finance, Constitution and Economy to the Financial Secretary to the Treasury dated 27 January 2015 (438KB pdf)
- Cabinet Secretary for Finance, Constitution and Economy, 19 January 2015 (1,062KB pdf)
- Convener to the Cabinet Secretary for Finance, Constitution and Economy, 15 January 2015 (92KB pdf)
- Cabinet Secretary for Finance, Constitution and Economy to the Convener, Finance Committee 14 January 2015 (895KB pdf)
- Chief Secretary to the Treasury to the Cabinet Secretary for Finance, Constitution and Economy 28 November 2014 (125KB pdf)
- Cabinet Secretary for Finance, Employment and Sustainable Growth to the Convener, Finance Committee 30 September 2014 (485KB pdf)
- Financial Secretary to the Treasury to Convener, Finance Committee 12 August 2014 (1,677KB pdf)
- Cabinet Secretary for Finance, Employment and Sustainable Growth to the Convener, Finance Committee 8 August 2014 (139KB pdf)
The Committee took evidence on the implications of the financial powers arising from the Scotland Act 2012 on 24 April 2013. Read below:
Scotland Act 2012 - Implementation Report
Scotland Act 2012 – Six-Monthly Progress Updates from Revenue Scotland, Registers of Scotland and SEPA
Correspondence