The LITRG calls for Revenue Scotland to draw up a taxpayer’s charter that is enshrined in legislation, setting out the rights and obligations of taxpayers and the Government.
Introduction
LITRG welcomes the opportunity to respond to the Scottish Government’s consultation document ‘A Consultation on Tax Management’.
While LITRG is encouraged with the approach to tax thus far, they would emphasise the importance of understanding the needs of the digitally excluded and providing them with appropriate support.
Main recommendations
- Proposals for an overarching tax administration framework are laudable, as is the aim of ensuring devolved taxes are operated efficiently, fairly and in the public interest.
- LITRG welcomes the Scottish Government taking an approach to tax that is based on four governing principles – proportionate to ability to pay; certainty; convenience; and efficiency.
- LITRG notes that a ‘Digital First’ approach is to be adopted, which means that priority will be given to online systems; the group would emphasise the importance of understanding the needs of the digitally excluded (both those who are permanently and temporarily excluded), and providing them with appropriate support. In the LITRG’s view, although digital may be the preferred channel, it should not be the default or only channel.
- LITRG calls on Revenue Scotland to draw up a taxpayer’s charter that is enshrined in legislation. This should set out the rights and obligations of taxpayers and Revenue Scotland.
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