Scottish Parliament

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The Scottish Parliament’s Finance and Public Administration Committee (FPAC) has agreed the general principles of a bill that will create a new Scottish Aggregates Tax (SAT) – a tax on the commercial exploitation of materials such as rock and gravel used in the construction industry.

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Holyrood has launched a public consultation on the Visitor Levy (Scotland) Bill, proposed legislation that would allow local authorities to impose an additional charge on overnight accommodations, such as hotels and bed & breakfasts.

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A Scottish Parliament committee has launched a public consultation to seek views on new Scottish bankruptcy laws.  The Bankruptcy and Diligence Bill will, among other provisions, create a “mental health moratorium”, meaning enforcement action against someone with serious mental

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Businesses, consumer groups and financial and legal professionals are being invited to share their views on a proposed law which could substantially reform how Scots can raise finance. The Scottish Parliament’s Delegated Powers and Law Reform Committee has launched a consultation on the Scotti

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The 2022-2023 Scottish Budget Bill has been backed by MSPs. During the Stage 3 debate in the Scottish Parliament, finance secretary Kate Forbes announced a further £290 million in financial support to help address the rising cost of living.

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Finance secretary Kate Forbes will publish the 2022-23 Scottish Budget and the Medium Term Financial Strategy on Thursday 9 December 2021, following agreement of the date with the Scottish Parliament’s Finance Committee. The agreed timetable will ensure sufficient time to scrutinise the Scotti

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The Chartered Institute of Taxation (CIOT) and The Institute of Chartered Accountants of Scotland (ICAS) are calling on Scotland’s political parties to improve public awareness of devolved taxation in the next Scottish Parliament, as a new poll shows that a third of Scots are unaware that the

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