In advance of its 2021-22 Budget, the Scottish government is seeking views on the role of Scotland’s devolved taxes and fiscal framework in supporting the Covid-19 economic recovery.
In particular on tax, the consultation asks three questions:
- How should the Scottish government use its devolved and local tax powers to support the Covid-19 recovery as part of Budget 2021-22?
- Are there any further tax powers that should be devolved to the Scottish parliament to facilitate its ability to support the economic recovery?
- Are there any new tax proposals the Scottish government should implement?
Responses should be submitted online by 8 October.
The Chartered Institute of Taxation plans to submit a response to this consultation, focusing on the tax policy issues. Comments should be emailed to technical@ciot.org.uk by 22 September.
