Date lodged: 16 November 2018
To ask the Scottish Government whether it supports the introduction of an annual Scottish Finance Bill as a means of identifying and addressing changes to devolved tax legislation, as recommended in the Institute of Chartered Accountants of Scotland and Chartered Institute of Taxation publication, Devolving Taxes across the UK: Learning from the Scottish Experience.
Answered by: Kate Forbes 29 November 2018
As part of the Scottish Government’s commitment in the Programme for Government to develop a new approach to the planning, management and implementation of changes to the devolved taxes we are also considering legislative options. This builds on recommendation made by the Budget Process Review Group to examine the need for a Finance Bill by the end of current Parliament.