Implementation of the Scottish rate of income tax is being led by Her Majesty’s Revenue and Customs, and the Work programme includes representatives from HM Treasury, the Scotland Office and Scottish Government. The project is handling the detail of the implementation and operation of the Scottish rate and is on track to make the necessary changes in readiness for April 2016.
The Secretary of State will be aware that the Office for Budget Responsibility has consistently reported that the Scottish tax share of income tax is reducing, which is largely due to the fact that we have a higher proportion of basic rate taxpayers. Will he tell us what discussions he has held on how that will be reflected in the final transitional settlement when the Scottish Government take control of the share of Scottish tax?
So that the Scottish National party can get its views on income tax heard, does the Secretary of State think that it, and not the Liberal Democrats, should be in the leaders’ debate as it is polling more than the Liberal Democrats?