The Scottish Government has announced a call for evidence seeking views on its draft Framework for Tax which explains the approach to tax policy for the new session of the Scottish Parliament.

The Framework for Tax explains how the Scottish Government will approach:

  • Tax policy and the principles which will govern its creation and development.
  • Setting the goals of the tax system.
  • Engaging with stakeholders.
  • COVID-19 recovery.
  • Enhancing and deploying its devolved powers.
  • Reviewing Land and Buildings Transaction Tax Additional Dwelling Supplement.

The questions in the call for evidence are as follows:

  1. What are your views on the draft Framework for Tax?
  2. What should the Scottish Government’s priorities for devolved and local tax be over the course of this Parliament (2021-2026)?
  3. How should the Scottish Government use its devolved and local tax powers as part of Scottish Budget 2022-23?

Responses are requested by 26 October 2021.

Useful guides on this topic

LBTT: Additional Dwelling supplement
What is the Additional Dwelling Supplement for the Land and Buildings Transaction Tax? When does it apply? 

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?

Devolved taxes: Scotland
A link to our guides on devolved taxes in Scotland.

External Links

Tax policy and the budget: consultation


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