Meeting of the Parliament 06 March 2018
The Parliament is doing the right thing, but there are issues around the method used in doing the right thing—that is what I am going to talk about.
Revenue Scotland should play a more prominent role in administrative policy changes, mirroring the relationship between HM Treasury and Her Majesty’s Revenue and Customs.
The introduction of an annual finance bill would give the Parliament a formal opportunity to review and revise tax policy, which is a position that is backed by respected bodies such as the Institute of Chartered Accountants of Scotland, the Chartered Institute of Taxation, the Scottish Property Federation and the Law Society of Scotland.
Surely the finance secretary would prefer his legacy—when the time comes for a legacy, that is—to be that of a reforming finance secretary. The very issue that we debate today demonstrates the need for a formalised review process. As the Scottish Property Federation noted, there was
“very little opportunity for detailed scrutiny”
of the legislation on the additional dwelling supplement. This is perhaps a timely reminder for SNP members of the dangers of rushing legislation through the Parliament, only for that legislation to come back and hit them later. An annual finance bill would signal that the Parliament is serious about using its evolving tax powers in a considered and fair manner. The Parliament is maturing, and its approach to tax policy must mature, too.
When we take decisions on how much of people’s hard-earned money to collect from them and on how we spend it, people must have confidence in our decisions. The public whom we serve deserve no less.
16:40