I cannot really see that distinction. I would be more worried about the level if the level affected the balance of the deficit of the United Kingdom. The levels would have to be adjusted so that the tax take in Scotland remained the same proportionate to expenditure in Scotland. But as for the creation of a new tax, going by a different form, if the Scots chose to lower taxes in form A and raise them in form Y, provided that they came to the same amount and had the same effect on the United Kingdom Exchequer, that seems to me entirely up to them. I cannot see a point of principle there.
Scotland Bill
Proceeding contribution from
Lord Kerr of Kinlochard
(Crossbench)
in the House of Lords on Tuesday, 28 February 2012.
It occurred during Committee of the Whole House (HL)
and
Debate on bills on Scotland Bill.
Type
Proceeding contribution
Reference
735 c1243 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Librarians' tools
Timestamp
2023-12-15 15:54:55 +0000
URI
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