Influencing the Scottish tax debate: authoritative comment and analysis

The CIOT has underscored its position as a go-to source for authoritative comment and analysis on devolved taxes with recent media comments on the debate around further Scottish tax reform.

Following comments made by Scottish ministers in March that fundamental reform of council tax was unlikely before the next Scottish election, CIOT Director of Public Policy John Cullinane told the Herald newspaper that this statement – along with previous commitments to retain the existing Scottish income tax and land and buildings transaction tax regimes as they are – suggested we were in for ‘a tax reform-free parliament’.

CIOT also set out a series of options available to ministers and stressed that existing plans to establish a Citizens’ Assembly to discuss council tax reform needed to include a clear indication from government about its priorities for reform.

Comments originally made by CIOT in November that the Scottish government may not be using its tax-raising powers to full effect were repeated at the start of April, when it was confirmed that proposals to allow councils to introduce new taxes on tourists had been delayed again.

Last year CIOT, along with ICAS (Institute of Chartered Accountants of Scotland), published a tax manifesto (pictured) for the Scottish Parliament setting out a number of changes the two institutes would like to see over the course of the parliamentary term. These include a move away from tax as a source of ‘last-minute budget concessions’ and towards a longer-term, strategic approach to tax policy making.

It’s not just the media where CIOT is active. The Institute was a participant in the discussions to establish the Scottish government’s Framework for Tax, which aims to provide stakeholders with clarity and certainty in Scottish government tax policy.

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