Date lodged: 26 April 2017
To ask the Scottish Government what assessment the Council of Economic Advisers has made of setting the top rate of income tax in Scotland at 50p.
Answered by: Derek Mackay 11 May 2017
The Council of Economic Advisers have been invited by the First Minister to provide advice regarding how and to what extent the revenue risk associated with differential additional rates of income tax between Scotland and the rest of the UK may be mitigated. The Council’s deliberations will help inform decision-making around the Additional Rate for Draft Budget 2018-19.
The Council of Economic Advisers last met on 26-27 January 2017, where as a first step they considered the analysis undertaken to date by the Scottish Government on the Additional Rate. The minutes of the meeting are available at: