New Powers for Scotland: An Interim Report on the Smith Commission and the UK Government’s Proposals

ICAS has given evidence to the Scottish Parliament Devolution (Further Powers) Committee following on from its report on 'New Powers for Scotland: An interim report on the Smith Commission and the UK Government proposals'.

21 August 2015

ICAS evidence to the Scottish Parliament

Download PDF

The evidence is restricted primarily to comments on taxation and the levels of tax devolution proposed:

  • Full devolution of APD and Aggregates Levy
  • Partial devolution of income tax rates and bands
  • Assignment of VAT revenue

The evidence highlights the non-statutory measures which will be required for the framework of the revised devolution settlement.  The tax issues addressed by the Scotland Bill are subordinate to this and successful implementation will be dependent on the effectiveness of that framework.


  • Consultations and responses
  • Tax

Previous Page