Devolved powers response from ICAS

Outside of the Scottish Parliament

ICAS has given evidence to a Scottish Parliament committee on the UK Government's proposals for further devolved powers in Scotland.

6 March 2015

Implementing the Smith agreement


Key points

  • ICAS welcomes the opportunity to present its comments on tax aspects in the paper
    'Scotland in the United Kingdom: an enduring settlement' issued by HM Government in
    January 2015.
  • ICAS has called for a phased implementation of additional responsibility.
  • In public usage the phrases 'Scottish taxes' or 'devolved taxes' tend to encompass
    different types of devolution and varying amounts of responsibilities, and they lack


  • Consultations and responses
  • Tax

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