The Scottish Government is consulting on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
Why We Are Consulting
The Scottish Government is committed to being more open and accessible to Scotland's people than ever before; to give the public information about the decisions it makes, to support people to understand and influence those decisions, and to value and encourage accountability.
The Programme for Government 2018-19 made a commitment to establishing a more strategic and structured process to engagement, legislation and delivery around the fully devolved taxes .
The Scottish Government considers this to be an appropriate time to consult on a Devolved Taxes Policy Framework to establish the process by which changes to the fully devolved taxes will be proposed, consulted on and assessed.
We welcome responses from organisations and individuals on these issues, drawing on their experience in domestic and international taxation.
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