Tax Policy Officer

Do you want to work in a role at the heart of government, determining how vital public services are funded? If so look no further!
The Directorate for Tax is part of the Scottish Exchequer. It is responsible for providing Scottish Ministers with advice about the use of Scotland’s current tax powers, the development of future tax powers and for driving improvements in our tax performance. It also advises on how new forms of taxation can add to the resources available to fund public services and contribute to behavioural change.

Sound fiscal policy making has never been more important. Our principle-based tax policies must deliver the revenue our public services depend on, while also responding to the challenges of an economic, social and environmental context that has not been experienced for decades. For those reasons, our work is essential to maintaining the reputation of the Scottish Government for sound fiscal policy, competence and integrity., Post 1: Income Tax Policy Officer
Scottish Income Tax has been partially devolved to since 2017-18, and Income Tax is now expected to raise almost £19 billion in 2024-25 for the Scottish Budget. This is an interesting time to be joining the team, with significant policy changes announced at the most recent Budget, and increasing attention paid by stakeholders, parliament and the public to how the Scottish Government is deploying its tax powers.
Managing this source of revenue is of critical importance to the Scottish public finances. The team have responsibility for developing and implementing policy for the Budget, and also manage the relationship with HMRC who are responsible for administering and collecting the tax. The team will also be working across the Directorate to publish a refreshed tax strategy in the new year and will also contribute to the work of the external Tax Advisory Group recently announced by the Deputy First Minister.
This is a small supportive division and directorate, and given the importance of the work of the team, the post holder will have exposure to members of the SCS, Special Advisors and Ministers, including the Deputy First Minister.
Main Duties
+ Contributing to policy development on Scottish Income Tax, and support the delivery of key products associated with the Scottish Budget such as legislation to confirm policy for the year ahead;
+ Preparing and coordinating high-quality briefings and advice for Scottish Ministers;
+ Drafting responses to requests from MSP’s, colleagues, the media and the general public;
+ Supporting the governance arrangements for the collection of Scottish Income Tax by HMRC, including attending and contributing to meetings;
+ Interacting with Scottish Ministers, special advisers, and senior members of staff across the Scottish Government; and
+ Supporting engagement and management of relationships with key stakeholders, both within and outside of government.
Post 2: Fully Devolved Taxes Policy Officer
This B2 role offers a great opportunity to join the Scottish Government team leading on the work to introduce a devolved replacement for the UK Aggregates Levy, which applies to the commercial exploitation of primary (new) aggregates,
Wherever you are, you’re likely only a short distance away from aggregates, these are in essence crushed rocks, sand and gravel that are used on their own, or in products such as mortar, tarmac and concrete, for housebuilding, infrastructure, landscaping, environmental protection and more.
You will support a wide range of work to help deliver the new tax, which is intended to support the Scottish Government’s ambitions for the circular economy.
If you want to gain experience of working on the development of primary and secondary legislation, supporting Ministers, working with Revenue Scotland and engaging with stakeholders from a range of industry, economic, environmental, and other interests this job could be for you. Previous experience of tax policy is not necessary.
The post sits within the Fully Devolved Taxes Unit in the Tax and Revenues Directorate. The Unit consists of a C2 head of unit; three C1s, two B3s and this B2 post.
Main Duties
+ Assist the C1 Bill Team Leader and B3 Senior Policy Adviser with finalising the content of a Scottish Aggregates Tax Bill and assist its successful passage in the Scottish Parliament.
+ Support a range of other legislative and policy work in the run up to tax introduction, working closely with colleagues across the Scottish Government and in Revenue Scotland.
+ Support formal and informal stakeholder engagement with stakeholders on aggregates tax policy throughout the process to tax introduction, including through planning and arranging meetings, record keeping and contributing to the development of consultations where required.
+ Draft and contribute to Ministerial and official correspondence, responses to PQs and to media queries relating to the Bill and take responsibility for maintaining up to date communication and briefing materials.
+ Support policy development work related to the future arrangements for Scottish Landfill Tax, including the Scottish Landfill Communities Fund.
Post 3: Building Safety Levy Policy and Engagement Officer
The 2023-24 Programme for Government set out an intention to introduce a new devolved tax, equivalent to the Building Safety Levy that is to be introduced in England. This would be the first new national tax to be introduced in Scotland. The revenues from the tax will contribute towards the funding on the Scottish Government’s Cladding Remediation Programme, which will safeguard homeowners and residents from unsafe cladding that presents a risk to life.
The role is situated in the Building Safety Levy Team, comprising the C1 Team Leader and 2 x B3 policy adviser and 1 x B2 policy officer (this post). The team is expanding to reflect the volume and nature of work required to design and introduce a wholly new national tax, with this role focussing on supporting policy development and engagement on the tax.
This is an exciting time to be joining the team. Introducing a wholly new national tax is an untested process. It will require regular engagement with Scottish Ministers; collaboration with colleagues from across the Scottish Government and civil servants in various UK Government departments; and close working with Revenue Scotland, local authorities, and wider stakeholders. The postholder will be able to contribute positively and develop their skills across this broad range of activities.
The team is one of three teams within the C2-led Environmental Taxation and New Revenues Unit. The Unit is one of two units that comprise the Land and Environmental Tax Division. The other unit within the division is responsible for the fully devolved taxes and close working is required. All teams within the division work closely with Revenue Scotland, our national tax authority, to ensure policy and delivery excellence in relation to tax.

Main Duties
+ Provide support in the design, development, implementation and maintenance of project management documentation for the team, ensuring it is up to date and reflective of current priorities.
+ Support work to advise Scottish Ministers, senior officials and stakeholders on the devolution of the necessary powers and to design and deliver devolved tax policy.
+ Support the team in developing public facing documentation, in the delivery of a programme of external engagement on the tax, and in ongoing engagement with Revenue Scotland.
+ Ensure good information and record management is maintained and provide briefing support for Ministerial briefings, correspondence, FOIs and Parliamentary Questions., To apply, you must fully complete and submit an online application via this website before the closing date as well as answering the evidence based examples to demonstrate your knowledge/skills for each essential criteria (300 words per essential criteria). Remember, your answers should be clear, concise and reflect what actions you undertook. You may want to use the STAR(R) approach to respond to each criterion.
Feedback will only be provided if you attend an interview or assessment.

Security
Successful candidates must undergo a criminal record check.
People working with government assets must complete baseline personnel security standard (opens in new window) checks.

Nationality requirements
This job is broadly open to the following groups:
+ UK nationals
+ nationals of the Republic of Ireland
+ nationals of Commonwealth countries who have the right to work in the UK
+ nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities with settled or pre-settled status under the European Union Settlement Scheme (EUSS) (opens in a new window)
+ nationals of the EU, Switzerland, Norway, Iceland or Liechtenstein and family members of those nationalities who have made a valid application for settled or pre-settled status under the European Union Settlement Scheme (EUSS)
+ individuals with limited leave to remain or indefinite leave to remain who were eligible to apply for EUSS on or before 31 December 2020
+ Turkish nationals, and certain family members of Turkish nationals, who have accrued the right to work in the Civil Service
Further information on nationality requirements (opens in a new window)

1. Strong organisational and planning skills, with the ability to deliver to deadlines, adapt flexibly to changing circumstances and handle competing priorities.
2. Excellent interpersonal skills, including an ability to maintain trusted working relationships and work effectively with a wide range of internal and external partners and stakeholders
3. Strong verbal and written communication skills with the ability to provide accurate information clearly and concisely and tailored to the audience.
4. Experience of using information and evidence to inform and develop evidence-based policy.

Devolved and local taxes are forecast to contribute almost £23bn of funding in 2024- 25 to support the Scottish Budget, currently around 40% of the Scottish Government’s overall resource funding. With spending commitments forecast to outstrip available funding by £1.9 billion in 2026-27, there is an increased need to ensure Scotland’s tax powers continue to contribute positively to the sustainability of public services.

Alongside your salary of £36,585, Scottish Government contributes £9,877 towards you being a member of the Civil Service Defined Benefit Pension scheme. Find out what benefits a Civil Service Pension provides.
+ Learning and development tailored to your role
+ An environment with flexible working options
+ A culture encouraging inclusion and diversity
+ A Civil Service pension with an average employer contribution of 27%