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in light of concerns that the data regarding taxpayer numbers that it used to underpin its income tax policy is now out-of-date, following it being updated by the Scottish Fiscal Commission, whether it will revise this policy, and what the reasons are for its position on this matter.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.