Is not one of the unintended consequences of the devolution of income tax to the Scottish Parliament that it will affect UK-wide facilities such as gift aid, which reimburses charities on the basis of the basic rate of income tax that is set at a UK level? If there were two different basic rates, might that not cause complexity for donors in tracking what they pay to HMRC and to Revenue Scotland? Does my hon. Friend think that that issue should be considered by the review that would be conducted under new clause 32?
Scotland Bill
Proceeding contribution from
Andrew Gwynne
(Labour)
in the House of Commons on Monday, 29 June 2015.
It occurred during Debate on bills
and
Committee of the Whole House (HC) on Scotland Bill.
About this proceeding contribution
Reference
597 c1240Session
2015-16Chamber / Committee
House of Commons chamberSubjects
Librarians' tools
Timestamp
2015-07-01 10:11:05 +0100
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