The Scottish government has published the outcomes of its consultation on its overarching approach to tax policy, alongside Scotland’s first framework for tax, which sets out the principles and strategic objectives that underpin the Scottish approach to taxation. The framework broadly covers the following areas:
background, setting out the tax powers devolved to the Scottish Parliament and the fiscal landscape within which they sit;
principles that underpin the Scottish approach to taxation and decision-making;
policy and Budget cycles; and
programme of work for the 2021–2026 Parliament (to be updated around the mid-point in 2023).
The Scottish government has published the outcomes of its consultation on its overarching approach to tax policy, alongside Scotland’s first framework for tax, which sets out the principles and strategic objectives that underpin the Scottish approach to taxation. The framework broadly covers the following areas:
background, setting out the tax powers devolved to the Scottish Parliament and the fiscal landscape within which they sit;
principles that underpin the Scottish approach to taxation and decision-making;
policy and Budget cycles; and
programme of work for the 2021–2026 Parliament (to be updated around the mid-point in 2023).
