Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to devolve the setting of VAT rates to the Scottish Parliament after the withdrawal of the UK from the EU.

In line with the all-party Smith Commission, the UK and Scottish Governments have agreed that receipts from the first 10p of the standard rate of VAT and the first 2.5p of the reduced rate of VAT in Scotland will be assigned to the Scottish Government from 2019-20. The UK Government is getting on with implementing that agreement.