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Scottish Fiscal Commission : ウィキペディア英語版
Scottish Fiscal Commission

The Scottish Fiscal Commission ((スコットランド・ゲール語: Coimisean Fiosgail na h-Alba)) is an advisory independent body established by the Scottish Parliament to provide independent, impartial and expert public scrutiny of the Scottish Government’s forecasts of receipts and economic determinants relating to devolved taxes.
It was formally created in June 2014, and will be placed on a statutory footing by the Scottish Fiscal Commission Bill. The Commission is currently headed by Lady Susan Rice, formerly the chair of Lloyds TSB Scotland plc.
==Functions==
The Scottish Fiscal Commission was created by the Scottish Government in June 2014 to review government forecasts of receipts and tax revenue forecasts for the two devolved Scottish taxes: Land and Buildings Transaction Tax and Scottish Landfill Tax. The Commission also has a role in scrutinising the economic factors which underpin forecast receipts from non-domestic rates.

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