| Summary: | The independence referendum due to be held in Scotland in September 2014 has the potential to produce a major shift in the constitutional and fiscal relationship between the constituent parts of the UK. The All-Party Parliamentary Taxation Group (APPTG) welcomes the emergence of a serious and detailed discussion about the advantages and disadvantages for Scotland—and the UK as a whole—of both independence and continued membership of the Union. The Scottish public deserve the best information available about the ramifications of either outcome, in order for them to come to the best decision in the referendum. Moreover, the wider British public—individuals, communities, and businesses—likewise ought to be kept abreast of developments in the autonomy debate, so that they are best prepared to respond to the financial or procedural impacts which the referendum could have for them. We are therefore pleased that the contrasting visions for Scotland proposed by the ‘Yes Scotland’ and ‘Better Together’ campaigns are starting to take shape, and we encourage campaigners on both sides to engage meaningfully with public opinion between now and the referendum. This report provides a framework to analyse in detail the significance of the referendum outcome for future transfers of fiscal responsibility from Westminster to Holyrood. It puts the Scottish debate in the context of decentralising trends across Europe, and current and historical discussions of devolution and localism within the UK. The aim is to inform policymakers, researchers, and campaigners on the most prominent aspects of taxation policy in Scotland and the UK in general, and guide them in their formulation of clear, empirically sound proposals for Scotland’s future before and after the referendum.
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