Scottish Government – Framework for Tax

Building on 2020’s Scottish Budget consultation exercise, the Scottish Government has been exploring ways to enhance its approach to tax policy making at the beginning of this new session of the Scottish Parliament.

This consultation seeks views on our overarching approach to tax policy, through Scotland’s first Framework for Tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022-23. This is considered to be a crucial time to seek wide-ranging views on how we can best deploy our devolved and local tax powers to support the ongoing economic recovery from COVID-19.