The CIOT has commented
on the Scottish Parliament consultation ‘What matters to you?’ focusing on
tax issues that Scottish Parliamentary committees should consider between 2021
and 2026 and that it believes will help deliver a devolved tax system that is
sustainable and fit for purpose:
– The
decision-making and parliamentary oversight of the devolved tax powers needs to
be strengthened. This could include a formalised slot in the Parliamentary
timetable for Scottish taxes and a focus on completion of the work of the Devolved
Taxes Legislation Working Group.
– A more strategic
approach to the process of tax-policy making, for both new and existing taxes. This
could include wider and early consultation and close co-operation with all
nations of the UK, specifically in the case of environmental taxes.
– Better access for
voters to information to help them better understand Holyrood’s tax powers, to
help hold their representatives to account.
The CIOT has commented
on the Scottish Parliament consultation ‘What matters to you?’ focusing on
tax issues that Scottish Parliamentary committees should consider between 2021
and 2026 and that it believes will help deliver a devolved tax system that is
sustainable and fit for purpose:
– The
decision-making and parliamentary oversight of the devolved tax powers needs to
be strengthened. This could include a formalised slot in the Parliamentary
timetable for Scottish taxes and a focus on completion of the work of the Devolved
Taxes Legislation Working Group.
– A more strategic
approach to the process of tax-policy making, for both new and existing taxes. This
could include wider and early consultation and close co-operation with all
nations of the UK, specifically in the case of environmental taxes.
– Better access for
voters to information to help them better understand Holyrood’s tax powers, to
help hold their representatives to account.
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