THERE IS NO OBLIGATION to implement taxes introduced by the Scottish government under devolved powers, the taxman has warned.
HM Revenue & Customs said it can effectively refuse requests to collect new landfill and property levies if they deviate too greatly from the UK system.
The issue emerged after the Scottish parliament’s Finance Committee examined the Scotland Act, which devolves financial powers to Edinburgh.
Sarah Walker, deputy director and head of the devolution team at HMRC, cited by the Press Association, said: “The way the act is set up, the Scottish government has a choice whether to ask us to operate the devolved taxes, and we have freedom, whether we agree or not.”
Walker was answering questions from Scottish National Party MSP Mark McDonald, who is a member of the finance committee.
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