Strengthen parliamentary oversight of devolved tax powers, says CIOT

The decision-making and parliamentary oversight of the devolved tax powers needs to be strengthened says the Chartered Institute of Taxation in its response to the Scottish parliament consultation ‘What matters to you?’. Steps to achieve this could include establishing a Scottish Taxes Bill with a guaranteed slot in the parliamentary timetable and improved collaboration between institutions responsible for Scottish taxes and their interactions with the wider UK tax system.

In addition the institute considers a more strategic approach should be taken to the process of tax-policy making for new and existing taxes. This could include wider and early consultation and close co-operation with all nations of the UK specifically in the case of environmental taxes. It cites the workplace parking levy and tourist tax which were announced with no consultation saying this does not lead to good tax policy...