Implementation of Scotland Act 2012
The Committee took evidence from the Office for Budget Responsibility (OBR) on the work being undertaken by it, at the request of the UK Government, to forecast Scottish receipts from a number of taxes which may be devolved to the Scottish Parliament from April 2015. The OBR published the below on March 2012:
Joint Exchequer Committee
Budget Adviser paper on Scottish budget process (222KB pdf)
Memorandum of Understanding on the Scottish Rate of Income Tax
Block grant adjustment mechanism in relation to the Scottish rate of Income Tax
The Committee took evidence on the implications of the financial powers arising from the Scotland Act 2012 on 24 April 2013. Read below.
Scotland Act 2012 - Implementation Report