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Published on 20 September 2022

Scottish Government block grant adjustments for tax and welfare devolution

CIOT and LITRG have submitted a joint response to the Scottish Government’s call for evidence. Our response focuses on the issue of improving understanding of block grant adjustments among stakeholders.

CIOT / LITRG Response. Scottish Government block grant adjustments for tax and welfare devolution. Illustration of Scottish flag and man with crossed arms holding a calculator and a clip-board.

We note that there are a number of different stakeholders with varying degrees of interest in block grant adjustments. These different groups require different levels of understanding. From a LITRG point of view, the general public has a more limited awareness and understanding of block grant adjustments. But, we think that improving this is of less importance than improving their understanding of the wider picture of devolved taxes in Scotland.

LITRG set out more detail of the kinds of information it is important for ordinary taxpayers to know, including the interactions between Scottish income tax and reserved aspects of income tax. We explained that there are positive messages that Scottish Government can share, which could help to improve understanding of Scottish income tax.

LITRG also noted the importance of general public understanding the division in powers over income tax between the UK and Scottish Parliaments. This will help increase transparency and accountability in relation to devolved tax powers.

Our joint response can be found here

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