Source · Select Committees · Scottish Affairs Committee
Recommendation 19
19
Explain feasibility of VAT revenue assignment and update on implementation progress by 2026
Recommendation
We call on the UK Government, in its response to this report, to explain why it thinks the assignment of VAT revenues is still possible, despite robust views to the contrary, and whether the Scottish Government shares this position. We also call on the UK Government, by the summer of 2026, to write to us with an update on the progress made to date on implementing VAT assignment. (Recommendation, Paragraph 121) 47
Government Response
A response document is linked to this report, dated 17 October 2025. Response attribution to this recommendation has not been verified. Read the response document ↗