Under the current legislative framework the Scottish Government does not have powers to vary corporation tax. However, the Scottish Government has called for these powers to be introduced through the Scotland Bill currently before the UK Parliament. This briefing looks at why a Government charges corporation tax, why it may vary corporation tax and the potential benefits and challenges of corporation tax being devolved. It also provides information on corporation tax developments in other jurisdictions including Northern Ireland and Wales.
Read SPICe Briefing: SB 11-67 Corporation tax (575KB pdf)
Published: 14 September 2011