Have one Scottish department responsible for both the new tax and welfare powers due to be devolved to Scotland
Welfare expenditure is currently divided between two departments, HMRC and the Department for Work and Pensions (DWP). Income Tax is due to be devolved to Holyrood as is Carer’s Allowance which is taxable. Reform Scotland believes that a single department should be responsible for these new responsibilities to ensure a simpler and more user-friendly system where benefits can be taxed at source with greater transparency.
