Tax policy and the Budget - a framework for tax

Closes 26 Oct 2021

Opened 31 Aug 2021

Overview

Building on 2020’s Scottish Budget consultation exercise, the Scottish Government has been exploring ways to enhance its approach to tax policy making at the beginning of this new session of the Scottish Parliament.

This consultation seeks views on our overarching approach to tax policy, through Scotland’s first Framework for Tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022-23. This is considered to be a crucial time to seek wide-ranging views on how we can best deploy our devolved and local tax powers to support the ongoing economic recovery from COVID-19.

It is envisaged that the Framework for Tax will underpin and support the development of tax policy in Scotland, creating greater transparency and coherency, as well as improving sequencing and to ensure a forward thinking approach is adopted.

Why your views matter

As Scotland's economy continues its recovery from the impact of COVID-19 your views on our tax system, which plays a crucial role in the funding of the country's public services, are important to us as we make decisions ahead of the 2022-23 Scottish Budget.

While the short-term view of tax policy is pivotal, the Scottish Government also understands the importance of looking further ahead in relation to tax policy making. This is why we are inviting views on tax priorities for the duration of the current Parliament (2021-26) and our first Framework for Tax.

It also sets our commitment to open government and transparency in communicating our approach to tax policy, and we therefore want to ensure that the finalised Framework is informed by the people, businesses, and organisations of Scotland.

Your views will help to inform the decisions we take on tax policy at the upcoming Scottish Budget and beyond.

Read the consultation paper.

Give us your views

Interests

  • Economy