Devolved taxes: a policy framework

Results Updated 27 Aug 2019

The analysis of responses to this consultation, inlcuding the Scottish Government's next steps, has now been published. Click the link below to view.

Published Responses

View submitted responses where consent has been given to publish the response.

Overview

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.

Read the consultation paper.

What Happens Next

Where respondents have given permission for their response to be made public, and after we have checked that they contain no potentially defamatory material, responses will be made available to the public at http://consult.gov.scot. If you use the consultation hub to respond, you will receive a copy of your response via email.

Following the closing date, all responses will be analysed and considered along with any other available evidence. Responses will be published where we have been given permission to do so. An analysis report will also be made available in late summer.

Interests

Constitution and Democracy
Law and Order

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