Advisory group on tax strategy

From: Scottish Government
Published: Thu Jun 29 2023

Senior figures brought together from across society.

Leading economists, academics and figures from the private, public and third sectors have joined a new advisory group on tax convened by Deputy First Minister Shona Robison.

The Tax Advisory Group, established as part of the Medium-Term Financial Strategy, will discuss the tax system as a whole and identify opportunities for broader public engagement.

In line with a recommendation from the New Deal for Business, this will include the role of non-domestic rates and other taxes in achieving the right balance between sustainable levels of taxation and creating a competitive environment to do business while also supporting communities.

The group will include figures from think tanks such as the Fraser of Allander Institute and the Institute for Fiscal Studies, the anti-poverty charity the Robertson Trust, the Scottish Chambers of Commerce and the Scottish Trades Union Congress, among others.

It brings together a significant breadth of expertise and different backgrounds from across society and each member will attend in a personal capacity rather than as representatives of their respective organisations. Its work will also feed into both the Scottish Budget 2024/25 and the tax strategy over the longer-term.

The Deputy First Minister said:

“As we set out recently in our Medium-Term Financial Strategy, we want to build a tax system that works for everyone in Scotland, while allowing us to continue to deliver high-quality public services and keep our finances on a sustainable footing.

“A core part of this is ensuring we talk to as wide a range of people as possible, which is why I am convening this group to provide us with strategic advice. Each member will bring to the table ideas and insights from across Scottish society, ensuring we can develop a tax system that is fair, progressive and effective.”


The members of the Tax Advisory Group, whose positions are non-remunerated, are:

  • Stuart Adam, senior economist at the Institute for Fiscal Studies
  • Dave Moxham, Deputy General Secretary at the Scottish Trades Union Congress
  • Mairi Spowage, Director of the Fraser of Allander Institute
  • Jim McCormick, Chief Executive of the Robertson Trust
  • Katie Hagmann, COSLA Resources spokesperson
  • Aidan O'Carroll, Chair of Revenue Scotland and former Chair of the Institute of Directors in Scotland
  • Liz Cameron, Chief Executive of the Scottish Chambers of Commerce
  • Charlotte Barbour, Director of Regulatory Authorisations at the Institute of Chartered Accountants of Scotland and Deputy President of the Chartered Institute of Taxation
  • Professor David Heald, Emeritus Professor in the Adam Smith Business School, University of Glasgow

The group will meet for the first time on 20 July, with a further two meetings in the lead up to Budget 2024-25. It will then meet four times a year for the remainder of the Parliamentary term.

New Deal for Business recommendations - (

Medium Term Financial Strategy - (

Company: Scottish Government

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