Remit
To inform its consideration of draft budget 2016-17, the Committee has agreed to invite written evidence on Scottish Rate of Income Tax (SRIT).
From 1 April 2016 the Scottish Parliament will have responsibility for a Scottish Rate of Income Tax (SRIT). This new power arises from the Scotland Act 2012 and additional powers in relation to income tax may be devolved following the recommendations of the Smith Commission.
Correspondence
- Letter from Convener to Scottish Fiscal Commission, dated 27 August 2015 (96KB pdf)
- Letter from Convener to Revenue Scotland, dated 27 August 2015 (48KB pdf)
- Letter from Convener to HM Revenue & Customs, dated 27 August 2015 (192KB pdf)
- Letter from Scottish Fiscal Commission to Convener, dated 31 August 2015 (704KB pdf)
- Letter from Convener to Scottish Fiscal Commission, dated 2 September 2015 (96KB pdf)
- Letter from HM Revenue & Customs to Convener, dated 21 October 2015 (84KB pdf)
- Letter from Revenue Scotland to Convener, dated 30 October 2015 (484KB pdf)
- Further information from HMRC subsequent the meeting, dated 4 November (948KB pdf)
- Letter from Cabinet Secretary for Finance, Constitution and Economy to Convener, dated 10 December 2015 (1.13MB pdf)
Timetable
Evidence
The closing date for responses to SRIT was Friday 28 August 2015.
Read the submissions below: