TAX FORUM CONSIDERS MANAGEMENT OPTIONS
The Cabinet Secretary for Finance, Employment and Sustainable Growth, John Swinney today chaired the second meeting of the Tax Consultation Forum (TCF) at St Andrews House.
The Forum looked at the outcomes of the Tax Management consultation which will inform the Tax Management Bill (TMB) due to be introduced later this year. The Tax Management Bill will establish Revenue Scotland and put in place a framework for the administration of devolved taxes in Scotland. The Forum considered the principles of a fair and effective Scottish tax system while focusing on three topics:
1. The outcomes of the Tax Management consultation
2. ‘Tackling Tax Avoidance’
3. ‘Hardship and Discretion’
Mr Swinney said:
“Revenue Scotland will be established as an independent , effective, efficient and responsive tax authority that will oversee the administration of taxes in a way that responds to Scotland’s priorities and needs in a transparent and open way.
“I am very grateful to the members of the Tax Consultation Forum for their valued engagement and expertise.
“The Scottish Government will build a firm foundation for taxation in Scotland and that is why it is very important that we design our approach in a consultative manner.
“Our aim is to build a tax authority and tax system that meets the needs of our businesses and citizens, and can adapt to a future where we expect Scotland to collect a much wider range of revenues and the input of Forum members will help us to understand how best to achieve this.
“Today’s discussions on tackling tax avoidance and hardship and discretion were informative and we will draw on these in our preparations for the legislation and the development of Revenue Scotland.”
“This Government will take a distinctly Scottish approach to taxation, and we will take a firm approach to tax avoidance under our taxation responsibilities.”
The TCF was established in February 2013 to provide a forum for civic Scotland to discuss and advise Ministers of the strategic and social implications of administering tax in Scotland for Scotland. At its first meeting, the Forum heard presentations on the three consultations on the devolved taxes that the Scottish Government had initiated : Land and Buildings Tax, Landfill Tax and Tax Management.
The following organisations have been invited to participate in the Tax Consultation Forum: Age Scotland, Scottish Chambers, Poverty Alliance, Young Scot, Convention of Scottish Local Authorities (COSLA), Action of the Churches Together in Scotland (ACTS), Scottish Trades Union Congress (STUC), the Chartered Institute of Taxation (CIOT). Sandra Eden (University of Edinburgh, Law Faculty), tax academic Sandra Eden attends in a personal capacity.
A further meeting to discuss the outcomes of the Tax Management Consultation with the community of professional tax experts is planned for 16 August: this will take place under the auspices of the Devolved Tax Collaborative.