Devolved Taxes Legislation Working Group

Purpose

The Finance and Constitution Committee agreed at its meeting on 6 February 2019 that Scottish Government officials working with the clerks establish a devolved taxes legislation working group to take forward the following recommendations of the Budget Process Review Group (BPRG):

  • “The Group recommends that further work is undertaken by the Finance and Constitution Committee in consultation with the Scottish Government, Revenue Scotland and others to explore options for alternative legislative processes for devolved taxes legislation, particularly where tax measures need to be introduced quickly or where minor amendments are needed to existing primary legislation.”
  • “The Group recommends that the Scottish Government in consultation with the Finance and Constitution Committee examines the need for a Finance Bill and brings forward any recommendations by the end of the current Parliament.”

Remit

As recommended by the BPRG , the remit of the Group is “to explore options for alternative legislative processes for devolved taxes legislation, particularly where tax measures need to be introduced quickly or where minor amendments are needed to existing primary legislation.” This would include consideration of the implications and timescales of a number of legislative options which seek to provide a more strategic approach to the development of tax legislation. This Group is intended to support further discussion between the Scottish Government, the Scottish Parliament and Revenue Scotland, with a view to providing advice to the Minister for Public Finance and Digital Economy, the Cabinet Secretary for Finance, Economy and Fair Work, and the Finance and Constitution Committee on this matter.

 

Interim Report

The Devolved Taxes Legislation Working Group has published its Interim Report (348 KB pdf).

The invitation for submissions closed on Friday, 27 March 2020.

Membership

Scottish Parliament

Dr Jim Johnston (Joint Chair)  Clerk, Finance and Constitution  Committee
Clare Hawthorne Senior Assistant Clerk, Finance and Constitution Committee
Ross Burnside Senior Researcher, Financial Scrutiny Unit, SPICe
Mark Brough Head of Legislation
Gillian Turner     Solicitor
Marian Richardson Solicitor

 

Scottish Government

James McLellan (Joint Chair)  Head of Fully Devolved Taxes Policy Unit
Martin Davidson Tax Strategy and Engagement Manger
   
Rachel Innes Devolved Taxes Policy Officer
John St Clair Solicitor, Scottish Government Legal Directorate
Steven Macgregor Head of Parliament and Legislation Unit
Ian Young Deputy Director, Parliamentary Counsel Office

Revenue Scotland

Neil Ferguson  Strategy and Change Team Leader 
Stephen Crilly Head of Legal Services

Scottish Fiscal Commission

Claire Murdoch   Head of Devolved Taxes and Social Security

 

Office of Tax Simplification

Bill Dodwell  Tax Director

 

External representatives

Ronnie Brown  Law Society of Scotland
Joanne Walker Chartered Institute of Taxation
Charlotte Barbour Institute of Chartered Accountants of Scotland
Alan Bermingham Chartered Institute of Public Finance and Accountancy
Isobel D’Inverno Stamp Taxes Practitioners Group
Andrew Hewitt Welsh Government

 

Timetable

• Interim report to be published in February 2020;
• The Group will then report to the Finance and Constitution Committee and Scottish Ministers with its findings.  

 

Finance Committee Clerks

Scottish Government Officials

January 2020

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