Conservatives

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This page relates to policy After a No Vote.

FOR THE UNION FOR INDEPENDENCE
Strathclyde Commission

The Scottish Parliament should be handed full powers over income tax, according to a report commissioned by the Scottish Conservatives which reported on 2 June 2104. The tax-free personal allowance should remain a reserved issue for Westminster but it would be up to the Scottish Parliament to decide on both rates and bands.
The report also concludes that there is a case for a share of Scottish VAT receipts being assigned to the Scottish Parliament.
All barriers should be removed from Holyrood supplementing UK benefits out of its own budgets. Where a particular cash benefit is closely related to a devolved policy area, there is a stronger case for Scotland having more control over, for example, housing benefit and attendance allowance. [1].

References

  1. Scottish Conservatives website: Strathclyde Commission: Scotland should have full powers over income tax, retrieved 18 August 2014

Strathclyde Commission

The extent of the Commission's wish to devolve income tax is limited. It says that income tax on investments, dividends and savings and the personal allowance – i.e. the threshold at which income becomes taxable - should remain a matter for UK Ministers [1]

References

  1. Scottish Conservatives: Commission on the Future Governance of Scotland (May 2014) page 14