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Early 2021

Administration of Welsh income tax 2019-20

Under the Government of Wales Act 2006 the NAO produces an annual report for the Welsh Assembly on HM Revenue and Customs’ (HMRC’s) administration of the Welsh rate of income tax. This year, we will report on HMRC’s estimate of the revenue attributable to Wales during 2019-20, following the introduction of the Welsh rates of … Read more

Early 2021

Administration of Scottish income tax 2019-20

Under the Scotland Act 1998 the NAO produces an annual report for the Scottish Parliament on HM Revenue and Customs’ (HMRC’s) administration of Scottish income tax. This year we will be reporting on the calculation of the final revenue attributable to Scotland for 2018-19 under the Scottish income tax powers and HMRC’s estimate of the … Read more

Early 2021

Environmental tax measures

Tax measures which have an environmental impact act alongside government’s wider environmental objectives. As these objectives have become more ambitious, the role of the tax system may become more important. HM Treasury’s 2020-21 review into funding the transition to a net zero greenhouse gas economy explicitly plans to “consider the full range of government levers, … Read more

Spring 2021

Public Service Pensions

Public service pensions are a significant part of the pensions landscape in the UK. As at 31 March 2020 the major public service pension schemes had over 8 million members, including active and deferred members, and current pensioners. Most of the main public service pension schemes are unfunded, with benefits funded from current contributions on … Read more