Draft Scottish Rates of Income Tax (Consequential Amendments) Order 2021

Bridget Phillipson Excerpts

Wednesday 10th February 2021 General Committees

[Bridget Phillipson (Houghton and Sunderland South) (Lab)]

It is a pleasure to see you in the Chair this afternoon, Mrs Miller. I thank the Minister for his explanation of the instrument. We do not intend to press the matter to a vote. The change seems very sensible and helpful, given the situation in which we find ourselves.

Making the tax system in every part of the UK straightforward for people to understand and comply with, both for taxpayers and those who enforce it, is a laudable aim. We believe strongly that as well as actively going after those who seek to avoid tax, the Government must have a clear focus on making it easier for those who play by the rules, who work hard and know that paying their tax in full is crucial, to work out easily what they should pay.

There does appear, however, to have been some avoidable confusion. Will the Minister comment on whether he feels there was adequate working between HMRC experts and Governments in both London and Edinburgh on the wording of the successor changes to the legislation? Will he say a little more about internal guidance and what steps have been taken or are being considered to prevent it from being necessary for us to agree these sorts of clarificatory changes more than is absolutely necessarily?