Taxation and Borrowing

 

What has the Scottish Parliament done?

Here are a few examples of what has been done in this area:

 

Legislation

 

This act established the Scottish Fiscal Commission and requires it to prepare independent forecasts of demand-driven welfare spending, revenues from the fully devolved taxes and income tax, and onshore gross domestic product in Scotland. It also contains regulation-making powers to enable the Commission to prepare forecasts of other factors once the Scottish Parliament has the relevant powers.


The Revenue Scotland and Tax Powers Act was the third of three related acts which implemented the powers devolved to the Scottish Parliament under the Scotland Act 2012.

The act provides for a Scottish tax system that allows for the collection and management of the Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLT). It establishes Revenue Scotland as the tax authority responsible for collecting and managing devolved taxes.

 

Committee inquiries

 

The Finance Committee concluded that the effectiveness of further devolution of financial powers would largely depend on Scotland’s revised fiscal framework. It also questioned the extent to which the proposed fiscal framework allowed the Scottish Government the flexibility to pursue distinct fiscal policies.


Petitions

 

On 7 May 2014, the Scottish Government announced lifting the cap on discretionary payments to those affected.


What is the Scottish Parliament doing?

Here is an example of what is currently being done in this area:

This Act creates a tax on the carriage of passengers by air from airports in Scotland to replace the current UK Air Passenger Duty.

The Act received Royal Assent on 25 July 2017.

Official Report

What is said in public in committees and in the Chamber, including debates and statements by Scottish Government Ministers, is recorded in the Official Report.

Use the Official Report search to find details of MSPs’ discussions in the Parliament on a particular issue.  

Questions and motions

MSPs ask questions and lodge motions, some of which are debated, to gather information and raise awareness of issues.

Enter a keyword in the search to find out what MSPs have said about a specific subject. 

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