What will tax be like in an independent Scotland?

Scotland already has systems for collecting tax and paying welfare benefits. These will need to be expanded to deal with the data transferred from UK administrations. Pensions will continue to be paid from government revenue. The details will be worked out in the independence negotiations.

Full answer here: Taxation and welfare payment

A tax system designed for Scotland's economic and social objectives will provide benefits.

Full answer here: A tax system for Scotland

Sorted. A handbook for a better Scotland

Author / Creator: Commonweal

Media type: book

Date published: 2022

'Sorted' is a vision for a shared future in an independent Scotland.  A future which puts all of us first. It looks at what's possible and describes how we can make independence and Scotland successful.

A Property Tax For Scotland

Author / Creator: Andrew MacNish Porter

Media type: Report

Date published: 2021

A replacement for Council Tax based on the actual value of owned land and property.

Taxes don’t pay for services – so what are they for?

Author / Creator: Jim Byrne

Media type: Article

Date published: 2023

Austerity is unnecessary with independent taxation powers

Scots remain confused over who sets tax rates

Author / Creator: Terry Murden

Media type: Article

Date published: April 6, 2021

Scots continue to be unclear about who is responsible for taxation north of the border.

How smarter taxation would help build a fairer Scotland

Author / Creator: Believe in Scotland

Media type: Article

Date published: 2021

It is evident that there is a desire for change to the current UK taxation system. This emphasises the need for the powers to be devolved to the Scottish Parliament. The Scottish government’s proposed changes to create a fairer taxation system, particularly the concept of incentivising corporate tax is welcomed.

The Impact of Scottish Independence on Tax, Pensions, and Financial Services

Author / Creator: Clifford Chance

Media type: Assessment report

Date published: August 2021

The most likely overall outcome for taxation is that rUK would treat Scottish individuals and companies in the same way as it treats any other country's individuals and companies (and vice versa).  Scotland will need to establish its own financial regulator and resolution authority and make arrangements for continuing the licences and supervision of Scottish firms.  Arrangements for pension investments and payments will be required.

Minimizing the Cost of Union: Fiscal Autonomy and the Case of Scotland

Author / Creator: Paul Hallwood

Media type: Academic Paper

Date published: 2020

Argues for federalism in public funding where taxation is devolved.  This would improve the link between public finance and democracy.

Tax Policy for an Independent Scotland

Author / Creator: Richard Murphy

Media type: Policy Paper

Date published: 2020

The current UK tax system is not fit for purpose in Scotland.  It is vital that during the transition period new systems for managing tax in Scotland be put in place.  Taxes will need to be placed on a variety of sources and some of these will need extensive consideration.   The tax and benefit systems must be integrated.

Taxing an independent Scotland

Author / Creator: Stuart Adam

Media type: Assessment report

Date published: 2014

If Scotland were to become independent it would gain considerably more control over its tax system. It could better match the income distribution differences between England and Scotland.

Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context

Author / Creator: David Phillips

Media type: Assessment report

Date published: 2014

A conservative anslysis of prospects for taxation in an independent Scotland.

Fighting for Tax Jobs, Fighting For Justice: A Workers’ Alternative

Author / Creator: Craig Dalzell

Media type: consultation response

Date published:

The economic impact of HMRC’s plans to close departments around Scotland and establish two regional offices in Glasgow and Edinburgh will cause the loss of over 2,300 jobs and a negative impact on GDP of £89 million.