A new commission looking into taxation in Scotland has launched its call for evidence.

The Independent Commission for Competitive and Fair Taxation in Scotland, headed up by former CBI Scotland director SIR IAIN MCMILLAN (pictured), wants people right across the country to submit their views.

A website – – has been created where businesses, organisations and ordinary members of the public can give their opinions on how Scotland should use the basket of new tax powers it is set to receive.

The Commission was set-up by the Scottish Conservatives earlier this year, although it operates entirely independently of the party, and it will report before the May 2016 Holyrood elections.

The brief for the Commission, which includes several other senior figures from the business world as well as academic advisers, is to find out how best the Scottish Parliament should use its new and existing tax powers to ensure Scotland’s future international competitiveness, fund adequately our public services whilst being fair to all tax payers.

The Scottish Government will have control over income tax rates from April 2016, while more powers on taxation will follow with the implementation of the Smith Report.

The deadline for submissions is 31 July 2015.

Commission Chair Sir Iain McMillan said: “Scotland is set to receive a significant number of new taxation powers, meaning Holyrood will be responsible for raising about 50 per cent of the money it spends.

“It’s therefore vital that we get these tax levels right in order to attract and retain entrepreneurial talent, boost our international competiveness and adequately fund our public services.

“The aim of the Commission is to find out how best to do that, and that’s why we want to hear from businesses, organisations and the public.

“We also want to know the views of those who will play a part in implementing the new powers, and those who will feel their effect.”

Submissions can be emailed to or sent to ComTax, Suite 111, 12 South Bridge, Edinburgh EH1 1DD.


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