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.
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.
“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.
“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 press release can be read in full at The Scottish Government website .
HMRC AND SCOTTISH GOVERNMENT AGREE MEMORANDUM OF UNDERSTANDING FOR SCOTTISH RATE OF INCOME TAX
17 June 2013
The final text of the Memorandum of Understanding between HM Revenue & Customs (HMRC) and the Scottish Government sets out the arrangements for the two Governments to work together on the implementation of the Scottish income tax rate. The Scotland Act 2012 gives the Scottish Parliament the power to set a Scottish rate of income tax to be charged on Scottish taxpayers. The Scottish rate will commence from a date to be set by the UK Government; this is expected to be April 2016. It will be administered by HMRC as part of the UK-wide income tax system and applied to non- savings income. The Scottish Parliament will be able to set a rate of SRIT from zero to any number of pence or half-pence in the pound. This rate will be added to each of the main UK rate bands after ten pence in the pound has been deducted from each rate. The Memorandum has been agreed by the Scottish and UK Governments. It sets out HMRC's and Scottish Government's respective responsibilities in relation to establishing and operating the Scottish rate efficiently and effectively.
For more information see the frequently asked questions about the Scottish rate of Income Tax.
The future of automatic enrolment in Scotland if independence is voted in
30 September 2013
A report by the Scottish government states that the criteria for automatic enrolment would stay the same but that independence would provide an opportunity to design a new scheme in Scotland.
CIPP Policy News Journal
16/04/2014, Page 487 of 519
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