The leaders of the three main UK-wide political parties, David Cameron, Nick Clegg and Ed Milliband, have all promised to take forward a Scotland Bill in the next Parliament.
CIPP comment
As mentioned in a recent news item – Scotland Act 2012 , the CIPP Policy Team is part of the Stakeholder Group. We will continue to look at the technical aspects of the implementation of the Scottish Rate of Income Tax, particularly in light of the draft clauses which state that the Scottish Parliament will be given powers to introduce new rates and bands of income tax above the UK personal allowance. HMRC has assured us that, working with HMT, they fully intend to consult with the business and representative community on the detail of legislating and implementing the tax powers within the Command Paper. The next Stakeholder Group meeting is due to be held in February and the Policy Team will naturally be dissecting the command paper ahead of this meeting and will report thereafter on any detail payroll professionals and employers will need to be aware of.
HMG has published a message to stakeholders about the publication of the Command Paper and can be accessed through the CIPP news link below.
Command Paper
Devolution changes in Scotland
10 March 2015
As the UK Government prepares to transfer powers to Holyrood a leaflet explaining the devolution changes is being sent to Scottish households.
The 8-page Scotland’s Changing leaflet will explain the new powers as well as the benefits people in Scotland retain as part of the UK, including the pound, pensions and passports. It will be sent to every one of the 2.5 million households across the country. The leaflet clearly explains which powers will be devolved and reserved following the Smith Commission and the earlier Scotland Act 2012. Powers going to the Scottish Parliament include income tax, some elements of welfare and choices over new taxes such as Airport Passenger Duty and Stamp Duty.
The Smith Commission recommended action to raise public awareness of devolution and this is part of the UK Government’s response to that challenge.
Read the full press release from the Scotland Office.
Revenue Scotland goes live
7 April 2015
The first new national Scottish taxes introduced by a Scottish Parliament in more than 300 years are now being collected.
Scotland’s new tax authority, Revenue Scotland is now accepting tax returns – making history as the first national administrator of solely Scottish taxes since 1707.
CIPP Policy News Journal
08/04/2015, Page 461 of 521
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