The UK’s shadow foreign secretary has stated that the further devolution of tax powers could strengthen the accountability of the Scottish Parliament.
In April 2015 the devolution of Landfill Tax will be carried out and a new Land and Buildings Transaction Tax will be introduced to replace Stamp Duty in Scotland. Income tax will be partially devolved a year later.
These plans depend however on Scotland remaining in the UK. Scotland will vote on whether to leave the United Kingdom in a referendum in September 2014. The Scottish Nationalist Party wants voters to choose an independent Scotland, and the party has in particular stressed the UK Government’s unwillingness to devolve corporation tax.
