In 2019, the Scottish Government consulted on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
The consultation sought views on proposals for a new process of engagement, development and delivery of the devolved taxes in Scotland. The analysis of responses to this consultation is now available to view.
The consultation was run in parallel to the Devolved Taxes Legislation Working Group which is continuing to explore the options for an alternative legislative processes for devolved taxes legislation. Together, the devolved taxes policy framework and the findings and recommendations of the working group will pave the way for a new approach for Scotland’s devolved taxes.
The working group has now published an interim report for consultation, which sets out the challenges and opportunities of alternative options for devolved tax legislation. The consultation will be open for responses until 27 March 2020, and they would welcome views from a wide range of individuals.
The interim report, and information on how to respond is available at –