The Scottish Parliament has announced that its Draft Budget 2018/19 will be published on 14 December 2017.

The parliament has taken on board recommendations from the Budget Process Review Group, resulting in an updated timetable and a year round approach to Budget scrutiny reflecting:

  • Full Year Approach
  • Continuous Cycle
  • Output/outcome focused
  • Fiscal Responsibility
  • Interdependence

The Finance Secretary has asked opposition parties for confirmation of their proposals for income tax policy so as to create a discussion paper with a view to forming a consensus position. This should be published before the budget and may give a better idea of the proposals to be included.

Links

Scottish Parliament: Budget date annnouncement

Scottish Parliament: Income tax plans

A Scottish approach to taxation call for evidence


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