Scotland's first framework for tax and tax policy in relation to the Scottish Budget 2022-23

Published on: 01 September 2021

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Specialist Tax Regulatory Materials

Article summary

The Scottish Government has launched a consultation seeking the public’s views on its 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, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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