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词条 Scottish Fiscal Commission
释义

  1. Remit

  2. Members

  3. See also

  4. References

  5. External links

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| headquarters = Governor’s House, Edinburgh, EH1 3DE
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Coimisean Fiosgail na h-Alba
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The Scottish Fiscal Commission ({{lang-gd| Coimisean Fiosgail na h-Alba}}) is a non-ministerial office. It was established by the Scottish Parliament to provide independent forecasts of taxes[1][2] and social security expenditure, and GDP forecasts, to help inform the government's budget and its scrutiny by parliament.

It was formally created in June 2014, but moved to become a statutory body following the Scottish Fiscal Commission Act 2016.[3] The Commission is currently headed by Dame Susan Rice CBE, formerly the chair of Lloyds TSB Scotland plc.[2]

Remit

The Scottish Fiscal Commission became established as a non-ministerial office on April 1 2017 and is structurally and operationally independent of the Scottish Government. Its Commissioners are directly accountable to the Scottish Parliament. It publishes two sets of five year forecasts a year in line with the Scottish budget process. It also publishes evaluations of its forecasts and working papers on related subjects. Its five year forecasts cover Scotland's:

  • Income Tax
  • Land and Buildings Transaction Tax
  • Non-Domestic Rates
  • Scottish Landfill Tax
  • Revenue from assigned VAT
  • Devolved social security expenditure
  • Onshire Gross Domestic Product

It also assesses the reasonableness of Scottish Ministers' borrowing projections

Members

The Scottish Fiscal Commission currently comprises four members, who are nominated for appointment by the Cabinet Secretary for Finance, Constitution and Economy.[2] The nominations are considered by the Finance Committee of the Scottish Parliament, which then reports on the nominations to the Parliament as a whole.[2] Parliament then decides whether or not to approve the nominations. The current members of the Scottish Fiscal Commission are:[2]

  • Dame Susan Rice
  • Professor Alasdair Smith
  • Professor Frances Breedon
  • Professor David Ulph

See also

  • Taxation in Scotland

References

1. ^{{citation|title=Scottish Fiscal Commission|url=http://www.fiscal.scot/|publisher=Scottish Fiscal Commission|accessdate=8 September 2015}}
2. ^{{cite web|url=http://www.fiscal.scot/about_us|title=About us|publisher=Scottish Fiscal Commission|accessdate=7 March 2017}}
3. ^{{citation|url=http://news.scotland.gov.uk/News/Scottish-Fiscal-Commission-consultation-17d1.aspx|title= Scottish Fiscal Commission consultation|publisher=Scottish Government |accessdate=8 September 2015}}

External links

  • {{Official website}}
  • Scottish Fiscal Commission - What We Do This article contains quotations from this source, which is available under the Open Government Licence v2.0. © Crown copyright.
{{Non-ministerial departments of the Scottish Government}}

8 : Economy of Scotland|Non-ministerial departments of the Scottish Government|2014 establishments in Scotland|Taxation in Scotland|Government agencies established in 2014|Economic forecasting|Statistical forecasting|Forecasting organizations

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