ICAS perspective on latest devolved tax consultation

Justine Ricommini By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment & ICAS Tax Community)

18 April 2019

Justine Riccomini explains what is happening in this latest consultation round from the Scottish Government.


On 14 March 2019, the Scottish Government issued a consultation document asking for responses in relation to the planning, management and implementation of Scottish fully devolved taxes. This is part of the 2018/19 Programme for Government.

ICAS will be submitting a response by 6 June 2019 and we would welcome input from ICAS members with an interest in taxation policy as it relates to devolution in Scotland.

ICAS, the CIOT and ATT have also issued a poll which is open until 7 May. We would urge members to complete the 5-minute survey in order to help inform our response to the consultation.

Speak up

ICAS welcomes the Scottish Government’s positive and collaborative approach to its policymaking, which is helpful in creating good, future-proof legislation. ICAS has been involved from the beginning of the process and the Scottish Government has taken account of our views on a number of occasions.

The opportunity once again exists for the ICAS membership to speak up and offer views on the practical and strategic aspects of taxation policy.


Whilst there are currently only two devolved taxes in Scotland, the prospect of further devolved taxes is on the horizon in the shape of Air Departure Tax and Aggregates Levy – and other new taxes such as workplace parking levy, plastics and tourism tax are already being discussed. Contributing to Government policy at this early stage will undoubtedly lead to a more informed and stable process of lawmaking and this is something to be welcomed.

If you wish to contribute to the ICAS response please email the tax team.


  • Tax

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