The CIOT has responded to the interim report of the Scottish devolved taxes legislation working group, published in February, which consulted on a number of questions around the advantages and challenges of different legislative options for devolved taxes in Scotland. These questions examined the case for an alternative legislative process around taxes and whether this should involve either a Finance Bill or a Tax Bill. The consultation also asked for views on the current use of secondary powers for making changes to tax legislation.
In its response, the CIOT sees a strong case for adopting an alternative legislative process for taxes, involving either a Finance Bill or a Tax Bill, which should be given a guaranteed Bill slot in the annual parliamentary timetable.
The institute believes existing procedures allowing changes to be made by secondary legislation ‘do not offer a sufficient balance between the competing needs of speed, scrutiny and responsiveness’.
The CIOT also suggests that an alternative process could be extended to cover all taxes for which the Scottish Parliament passes legislation, including local taxes such as council tax and non-domestic rates.
The CIOT has responded to the interim report of the Scottish devolved taxes legislation working group, published in February, which consulted on a number of questions around the advantages and challenges of different legislative options for devolved taxes in Scotland. These questions examined the case for an alternative legislative process around taxes and whether this should involve either a Finance Bill or a Tax Bill. The consultation also asked for views on the current use of secondary powers for making changes to tax legislation.
In its response, the CIOT sees a strong case for adopting an alternative legislative process for taxes, involving either a Finance Bill or a Tax Bill, which should be given a guaranteed Bill slot in the annual parliamentary timetable.
The institute believes existing procedures allowing changes to be made by secondary legislation ‘do not offer a sufficient balance between the competing needs of speed, scrutiny and responsiveness’.
The CIOT also suggests that an alternative process could be extended to cover all taxes for which the Scottish Parliament passes legislation, including local taxes such as council tax and non-domestic rates.
