Publication - Impact assessment
Scotland's Tax Strategy 2024: Fairer Scotland Duty
The Fairer Scotland Duty Assessment associated with Scotland's Tax Strategy: Building on our Tax Principles.
Stage 4 – decision
What changes, if any, will be made to the proposal as a result of the assessment? Why are these changes being made and what are the expected outcomes?
No changes are made as a result of this impact assessment, as the changes outlined were incorporated and developed during the Tax Strategy’s creation alongside stakeholder feedback.
If no changes are proposed, please explain why.
The programmes of work were developed with feedback from external stakeholders, and as such, we have incorporated feedback throughout. No changes are required at this stage, and stakeholders will continue to be involved in the appropriate policy development and delivery stages.
Sign off of the Fairer Scotland Assessment template
Name: Lorraine King
Job title: Deputy Director, Tax Strategy, Engagement and Performance
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