20 December 2021 
Andrea Marshall, Tax Specialist
The Scottish Government has published its First Framework for Tax.
This gives a comprehensive summary of what and how taxes are devolved, and the processes and stages that the Scottish Government goes through when making tax changes.
The Scottish Parliament currently has devolved responsibilities in relation to five taxes:
The remainder of its budget comes from the Block Grant - the Barnett formula continues to determine the initial size of the Block Grant and block grant funding remains the largest component of the Scottish Budget.
Table 1 : Matrix for tax decision making on page 14 sets out the drivers that influence tax policy decisions. Figure 5: The tax policy cycle page 16 sets out the 5 stages used to develop tax policy, whilst Figure 6: Tax policy sequencing on page 18 sets out the time table that will be followed - although this is highly reliant on when the UK Budget takes place and the announcements within it.
