CIPFA calls for the Scottish Government to create framework for taxation


The Chartered Institute of Public Finance and Accountancy (CIPFA) has called upon the Scottish Government to create a clear framework that would govern its approach to taxation.

Responding to a call for evidence, CIPFA advocated that the framework should provide a clear definition of the approach, linked to the overall aims of the programme for Government.  It should contain a comprehensive set of principles to support the assessment of taxation policies and demonstrate the aims and objectives of tax policy being implemented.   

The framework approach will therefore encompass the definition or purpose of Scotland’s approach, the supporting principles for taxation policy and the stated policy aims and objectives.

Commenting on the submission, Head of CIPFA Scotland, Don Peebles said:

 “While the Scottish Government has outlined four principles underpinning its approach, we believe that an expanded and comprehensive set of principles is require to support the assessment of tax policies.  The Scottish Government should outline this within a concise framework approach to taxation in order to support transparency and accountability for the emerging system of tax in Scotland.

“CIPFA also supports the view that implementation of new devolved powers requires consideration of the tools needed to manage greater fiscal devolution.  This is critical to ensuring good public financial management and financially sustainable services in the long-term”.

CIPFA also called for accountability within local government should also be strengthened in an overall approach to taxation.  This can be achieved through allowing local tax to be set and raised locally without central government intervention; and allowing a wider range of discretionary tax powers to local councils to provide alternative means of supporting local services.


For media enquiries contact the CIPFA press office on 020 7543 5830 or email

Notes to editors

A copy of the submission is available online (INSERT LINK).


The Chartered Institute of Public Finance and Accountancy (CIPFA) is one of the leading professional accountancy bodies in the UK and the only one which specialises in the public services. It is responsible for the education and training of professional accountants and for their regulation through the setting and monitoring of professional standards.

 Uniquely among the professional accountancy bodies in the UK, CIPFA has responsibility for setting accounting standards for a significant part of the economy, namely local government. CIPFA’s members work (often at the most senior level) in the public service bodies, in the national audit agencies and major accountancy firms. They are respected throughout for their high technical and ethical standards and professional integrity. CIPFA also provides a range of high quality advisory, information and training and consultancy services to public service organisations. As such, CIPFA is the leading independent commentator on managing and accounting for public money.