Can I also ask those involved in Calman to explain why they think stamp duty land tax, landfill tax, aggregates levy and air passenger duty, which are meant to be devolved to the Scottish Parliament, are actually being devolved?
These taxes will be collected by HM Revenue & Customs and the underlying law is not being devolved. The Scottish Parliament would, for example, not be able to vary the rates of stamp duty land tax to better reflect Scottish house prices.
Why just these four taxes? Why not also devolve each tax that is associated with a devolved responsibility, such as inheritance tax, succession law, tobacco and alcohol duties, health and climate change levy, environment and capital gains tax?
This would not only provide a greater number of economic levers but bring much needed joined-up thinking to policy development.
North St David Street