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Parliamentary debates and questions

S5W-19471: Tom Mason (North East Scotland)

Scottish Conservative and Unionist Party

Date lodged: 24 October 2018

To ask the Scottish Government, further to the answer to question S5W-18750 by Derek Mackay on 2 October 2018, in light of concerns that the data regarding taxpayer numbers that it used to underpin its income tax policy is now out-of-date, following it being updated by the Scottish Fiscal Commission, whether it will revise this policy, and what the reasons are for its position on this matter.

Answered by: Derek Mackay 7 November 2018

The Scottish Government’s proposals for rates and bands for Scottish Income Tax in 2019-20 will be published in the Draft Budget on
‎12 December 2018. These proposals will be informed by an updated set of forecasts by the independent Scottish Fiscal Commission, which will take into account the 2016-17 income tax outturn data published by HMRC as well as any changes in Scotland’s economic outlook. Regardless of these updates, we still expect our income tax reform in 2018-19 to provide additional resources for investment in vital public services and the economy.