- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government whether it plans to publish a report on its preferred structure of tax in an independent Scotland prior to the white paper on proposals for independence and, if so, when.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government, in relation to an independent Scotland, what its position is on applying VAT to (a) food and (b) children’s clothing as suggested in Dimensions of Tax Design: The Mirrlees Review.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government whether the Fiscal Commission Working Group’s meeting on 28 May 2013 included consideration of the extension of VAT to food and children’s clothing.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government what assessment it has made of the impact on its poverty indicators of an independent Scotland applying VAT to (a) food and (b) children’s clothing.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government whether, in relation to an independent Scotland, it has a position on the statement in Dimensions of Tax Design: The Mirrlees Review that “we should work towards a comprehensive system of congestion charging on the roads, replacing most of fuel duty”.
Answer
The Scottish Government has no plans to replace fuel duty with a comprehensive system of congestion charging on the roads.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government whether ministers have instructed the Fiscal Commission Working Group to rule out consideration of the recommendation in Dimensions of Tax Design: The Mirrlees Review to extend VAT to food and children’s clothing.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Friday, 31 May 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government what assessment it has made of the cost to an average family of an independent Scotland applying VAT to (a) food and (b) children’s clothing.
Answer
I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:
http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Tuesday, 04 June 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government whether it will update the £384.7 million figure for a loss in revenues caused by a 3% reduction in corporation tax shown at table 2 of appendix A of its paper, The Impact of a Reduction in Corporation Tax on the Scottish Economy.
Answer
The following answer was corrected on 25 June 2013
The paper referred to in the question outlines the impacts of a policy equivalent to a 3 percentage point reduction in the main rate of corporation tax from 23 per cent.
The £384.7 million figure referred to in the question is an estimate of a direct static change in corporation tax revenues and does not take into account the indirect impacts of the policy such as the broadening of the tax base. As outlined in the paper, such dynamic effects are estimated to be significant, with the additional economic activity generated by the policy estimated to create 27,000 jobs and boost GDP by 1.4% after 20 years.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Tuesday, 04 June 2013
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Current Status:
Answered by John Swinney on 12 June 2013
To ask the Scottish Government what the impact on its revenues would be of a 3% reduction in corporation tax, and whether it will publish this information in the same format and over the same time period shown for capital stock and GDP in its paper, The Impact of a Reduction in Corporation Tax on the Scottish Economy.
Answer
The impacts of a policy equivalent to a 3 percentage point reduction in the main rate of corporation tax from 23 per cent are set out in the paper referred to in the question on pages 3 and 11.
These findings must be seen in the context of Scotland’s stronger fiscal position than the UK as a whole, as outlined in Scotland’s Balance Sheet paper published earlier this year.
- Asked by: Willie Rennie, MSP for Mid Scotland and Fife, Scottish Liberal Democrats
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Date lodged: Monday, 10 June 2013
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Current Status:
Taken in the Chamber on 13 June 2013
To ask the First Minister what issues will be discussed at the next meeting of the Cabinet.
Answer
Taken in the Chamber on 13 June 2013