Scottish Taxes


ICAS has a core role in working positively and constructively to advise policymakers in Westminster and Holyrood on devolved tax legislation and its interaction with UK-wide tax legislation. We raise issues of importance to our members, individuals and businesses.

On Scottish tax, ICAS believes that:

  • There should be a five-year roadmap to set out the objectives of Scottish tax policy.
  • There needs to be public awareness, and accessible public information about Scottish taxes to enable informed decision making.
  • There needs to be a process to facilitate regular maintenance of the devolved taxes, which includes the opportunity for stakeholders to give input.
  • The Scottish and UK Governments should work together to ensure that tax administration is kept as streamlined as possible and that complexity arising from tax devolution is kept to a minimum.

ICAS commentary and other resources:


  • Tax

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