where new tax powers are devolved it is essential that there is a full and thorough consultation process, as has generally been the case with Scottish taxes to date;
there are no easy answers in terms of tax policies to support the Covid-19 recovery, due to the major impact of the pandemic on Scotland’s economy and public finances;
while potential to develop existing devolved taxes is limited, there may be greater scope in relation to local taxes including council tax, although reform has proved difficult;
there should be an examination of the fiscal impacts of the coronavirus support programmes and how UK government funding has translated into funds for the Scottish government.
where new tax powers are devolved it is essential that there is a full and thorough consultation process, as has generally been the case with Scottish taxes to date;
there are no easy answers in terms of tax policies to support the Covid-19 recovery, due to the major impact of the pandemic on Scotland’s economy and public finances;
while potential to develop existing devolved taxes is limited, there may be greater scope in relation to local taxes including council tax, although reform has proved difficult;
there should be an examination of the fiscal impacts of the coronavirus support programmes and how UK government funding has translated into funds for the Scottish government.
