Implementation of Scotland Act 2012
The Committee took evidence from the Office for Budget Responsibility 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:
The Committee took evidence from HM Revenue and Customs on the above on 30 May 2012 (516KB pdf).
Joint Exchequer Committee
The Committee received correspondence in September relating to the Joint Exchequer Committee (853KB pdf). Correspondence from the Cabinet Secretary for Finance, Employment and Sustainable Growth relating to the Joint Exchequer Committee's meeting in February 2013 is below:
The Committee's Budget Adviser produced a paper on the implications of the Scotland Act 2012 on the Scottish budget process (222KB pdf).
The Committee took evidence from the Cabinet Secretary for Finance, Employment and Sustainable Growth on 5 September 2012 (450KB pdf)
Memorandum of Understanding on the Scottish Rate of Income Tax
Block grant adjustment mechanism in relation to the Scottish rate of Income Tax (SRIT)
The Committee took evidence on the implications of the financial powers arising from the Scotland Act 2012 on 24 April 2013. Read the responses below.
Scotland Act 2012 - Implementation Report