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Scottish government seeks views on tax policy approach

07 September 2021
Issue: 4807 / Categories: News

The Scottish government has launched a consultation seeking views on its overarching approach to tax policy through Scotland’s first framework for tax and how it should use its devolved and local tax powers as part of the Scottish Budget 2022-23.

In creating the first framework for tax the Scottish government is aiming to:

  • be open and transparent about its approach to tax policy;
  • exemplify best practice and embed continuous improvement;
  • improve sequencing so that policy and Budget cycles align; and
  • take a forward-thinking approach in identifying medium to longer-term opportunities and threats to inform future work new ideas and to be prepared should further tax powers be devolved to Holyrood.

The consultation includes the Scottish government’s ‘programme of work’ which aims to:

  • maintain current income tax rates for the duration of the parliament and increase thresholds by a maximum of inflation;
  • maintain current rates and bands for residential land and...

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