The ICAS Scottish Manifesto 2016: Counting on Change in Scotland

Scottish Parliament

ICAS has set out its vision for the Scottish economy ahead of the Holyrood Elections in May 2016.

Counting on Change calls for maximum focus on sustainable economic growth.

ICAS believes that the next Scottish Government must focus on delivering sustainable economic growth in order to deliver a fairer and more prosperous society and to balance the public finances.

23 March 2016

Counting on Change in Scotland

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This means:

  • Creating a stable, trusted business environment – encouraging investment, innovation and enterprise.
  • Encouraging a step change in Scottish exports.
  • Acting to increase the business birth rate and encourage business growth.
  • Encouraging a sustainable approach to business considering environmental, social, financial and economic impacts.
  • Working closely with businesses and the education sector to ensure the right skills and the right people are available for the challenges of today and the opportunities of tomorrow.

ICAS has four key requests for the next Scottish Government:

Taxation - Implement devolved taxes in a way that does not put Scottish businesses at a competitive disadvantage.

Business Environment - Build confidence in the Scottish economy through actions and delivery.

Transformational Change - Focus on use of current powers to grow the economy.

Transparency - Improve independent scrutiny and increase transparency of Scotland public finances.

Making Tax Work for Scotland

ICAS has also published the policy document Making Tax Work for Scotland.

This paper, which has been prepared by the ICAS Tax Committee, sets out the information and issues we believe should be key in the forthcoming Scottish Parliamentary Elections.


  • Political landscape
  • Thought leadership
  • Tax
  • Business issues

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