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CIOT responds to Scottish Budget inquiry

In its response to the Finance and Public Administration Committee of the Scottish Parliament’s Inquiry into the Scottish Budget process in practice the CIOT makes several key points:

  • a legislative vehicle such as an annual finance or tax Bill to implement tax policy changes would allow for regular updates and maintenance of devolved taxes ensuring clarity and understanding for Scottish taxpayers rather than having to use other (potentially unrelated) primary legislation to effectively ‘bolt on’ the necessary changes;
  • resumption of the Devolved Taxes Legislative Working Group would help address issues in tax legislation;
  • a shift to consider a medium-term focus in Scotland’s Tax Strategy could provide longer-term clarity for Scottish taxpayers; and
  • for improved public understanding of Scotland’s tax system the CIOT suggests innovative communication methods such as YouTube videos and social media to sustain engagement beyond Budget Day.

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