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.”
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.
The Devolved Taxes Legislation Working Group has published its Interim Report (348 KB pdf).
The invitation for submissions closed on Friday, 27 March 2020.
|Dr Jim Johnston (Joint Chair)
||Clerk, Finance and Constitution Committee
||Senior Assistant Clerk, Finance and Constitution Committee
||Senior Researcher, Financial Scrutiny Unit, SPICe
||Head of Legislation
|James McLellan (Joint Chair)
||Head of Fully Devolved Taxes Policy Unit
||Tax Strategy and Engagement Manger
||Devolved Taxes Policy Officer
|John St Clair
||Solicitor, Scottish Government Legal Directorate
||Head of Parliament and Legislation Unit
||Deputy Director, Parliamentary Counsel Office
||Strategy and Change Team Leader
||Head of Legal Services
Scottish Fiscal Commission
|| Head of Devolved Taxes and Social Security
Office of Tax Simplification
||Law Society of Scotland
||Chartered Institute of Taxation
||Institute of Chartered Accountants of Scotland
||Chartered Institute of Public Finance and Accountancy
||Stamp Taxes Practitioners Group
• 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