Asked by: Douglas Lumsden (Conservative - Aberdeen South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the First Minister of Scotland’s Programme for Government statement on 1 September 2026 that he would seek to identify new powers that could be quickly devolved to the Scottish Parliament, whether his Department (a) has undertaken and (b) plans to undertake modelling of the fiscal and economic effects of devolving additional powers; and whether he plans to publish any such modelling.
Answered by Emma Reynolds - Chief Secretary to the Treasury
The First Minister's statement refers to identifying powers that could be devolved to the Scottish Parliament. The Scottish Government has substantial tax and welfare powers and is responsible for its own policy choices in these areas. Any formal requests to HM Treasury relating to the devolution of additional powers will be considered in the usual way.Asked by: Douglas Lumsden (Conservative - Aberdeen South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HM Revenue and Customs’ planned further analysis of the Scottish taxpaying population will include the effect of intra-UK taxpayer migration on (a) Scottish Income Tax receipts and (b) UK Government tax receipts.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HM Revenue and Customs (HMRC) published analysis of intra-UK migration and labour market participation in April 2024 and subsequently updated its analysis of intra-UK migration in 2026. These analyses use HMRC administrative data to examine movements of taxpayers and taxable income between Scotland, Wales and the rest of the UK over time, and they provide information on movements in the Scottish and wider UK tax base associated with intra-UK migration.