Your views on tax and spending
September 7, 2020
In advance of the Scottish Budget 2021-22, the Scottish Government is seeking views on the role of Scotland’s devolved taxes and Fiscal Framework in supporting the COVID-19 economic recovery.
Why is the Scottish Government consulting?
The COVID-19 pandemic has triggered twin health and economic crises on a global scale. The pandemic has underlined the importance of providing timely information about government decisions and to support public understanding and provide opportunities for the public and stakeholders to participate in those decisions.
In the Programme for Government 2020-21, the Scottish Government has committed to taking a consultative approach to tax policy by launching an open representations process in advance of Budget 2021-22. This process will seek views on the role of devolved taxes and the Fiscal Framework in the COVID-19 economic recovery, and to inform the government's decisions at the upcoming Budget.